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G.SANKARAN, D.C.MANDAL, G.P.AGARWAL
Straw Board Manufacturing Co. Ltd. – Appellant
Versus
Collector of Central Excise – Respondent
D.C. Mandal, Member (T)
1. The issue to be decided in this case is whether 'gummed paper tapes' manufactured by the appellants were classifiable under Item 60 of the Central Excise Tariff as "adhesive tapes all sorts..." or under Tariff Item 17(2) ibid. In the Order-in-original dated 8-2-1982 passed by the Assistant Collector of Central Excise, Saharanpur, it is stated that gummed paper tapes have coatings of adhesives which are activated by application of solvent, for example water, and are being marketed and used in the form of tapes for the purpose of holding materials together and, therefore, these are classifiable under Tariff Item 60 and not under Item 17(2). In the appeal filed before the Appellate Collector of Central Excise, New Delhi, the appellants have stated that they received duty-paid Kraft paper in reels and gave it a coating of Glue Gum on one side only and dried it on drying machine and thereafter rolled it in the form of reels. The resultant was gummed paper which was slit into different widths ranging from 1/2 to 25" size and packed in reels. The Collector (Appeals) has upheld the decision of the Assistant Collector.
2. We have heard Shri H.P. Arora, Advocate
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