D.C. Mandal, Member

1. Brief facts in the cases in the above 3 appeals are as follows :-

(i) M/s. Metro Wood & Engineering Works Ltd., (Respondent No. 1) are engaged in the manufacture of Industrial Laminates (Electrical Insulators) and Decorative Laminates. Prior to 1-3-1986, they were paying Central Excise duty on these two products under Item 15-A(2) of the First Schedule to the Central Excises and Salt Act, 1944 (hereinafter referred to as the old Tariff). It is stated in the impugned order-in-appeal dated 24-10-1986 of the Collector of Central Excise (Appeals) that after introduction of the new Central Excise Tariff under the Central Excise Tariff Act, 1985 w.e.f. 1-1-1986, they filed a classification list No. 1/85-86 effective from 1-3-1986 claiming classification of the Industrial Laminates (Electrical Insulators) under Heading 8546.00 chargeable to duty @ 15% ad valorem. The Assistant Collector of Central Excise classified the Industrial Laminates (Electrical Insulators) under Heading 3920.31 chargeable to duty @ 35% ad valorem and approved the aforesaid classification list after making modification to the above effect. The respondents challenged the order of the Assistant Collector by filing an appeal before the Collector of Central Excise (Appeals), Bombay, who has held that the product is classifiable under Tariff Heading 8546.00 "Electrical Insulators of any material" and not under Heading 3920.31 which stands for rigid plates, films, foils and strips of plastics. Being aggrieved by the order of the Collector (Appeals), the Collector of Central Excise, Ahmedabad has filed the present appeal before us mainly on the ground that the Industrial Laminates produced by the respondent No. 1 are raw materials for insulators and not the finished insulators. According to him, the same are correctly classifiable @ 35% ad valorem under Tariff Heading 3920.31 and not under Heading 8546.00 of the Central Excise Tariff Act, 1985 (hereinafter referred to as the new Tariff).

(ii) After introduction of the new Central Excise Tariff Act, 1985 with effect from 1-3-1986, M/s. Miltex Laminates (P) Ltd. (Respondent No. 2) filed a classification list No. Vapi-II/338/86-87, effective from 1-3-1986, classifying (A) Industrial Laminated sheets and (B) Decorative Laminated sheets under Tariff Heading 3920.31, chargeable to Central Excise duty @ 35% ad valorem. The classification list was approved by the Assistant Collector. On 15-4-1986, they filed a revised classification list No. Vapi-II/86-87, effective from 15-4-1986, claiming classification of "Electrical Insulators of any material (A) Rigid insulator sheets (i.e. Paper, Fabric Base Extra in all grades and varieties)" under Tariff Heading 8546.00 at the rate of 15% ad valorem. The Assistant Collector of Central Excise vide his order dated 23-8-1986, rejected the request for re-classification and approved the revised classification list classifying the goods under Tariff Heading 3920.31 chargeable to duty at 35% ad valorem. The respondent No. 2 filed an appeal before the Collector of Central Excise (Appeals), Bombay against the order of the Assistant Collector. In paragraph 1 of the impugned order-in-appeal, the Collector (Appeals) has stated that in their revised classification list No. Vapi-II/86-87, the respondent No. 2 herein requested for re-classification of "Industrial Laminated sheets" under Heading 8546.00 on the ground that the same were Rigid Insulator Sheets. Following his earlier decision in the case of Metro Wood Engineering Works Private Limited (supra), the Collector (Appeals) has set aside the order dated 23-8-1986 of the Assistant Collector and has classified the "Industrial Laminated Sheets" under Heading 8546.00 as "Electrical Insulators of any material". Aggrieved by the decision of the Collector (Appeals), the Collector of Central Excise, Vadodara has filed the present appeal on the grounds similar to those mentioned in sub-paragraph (i) above.

(iii) M/s. Bakelite Hy