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 Assista