G. Sankaran, Sr. Vice-President

1. This appeal is against Order-in-Appeal No. 67-CE/JPR/88 dated 14-6-1988 passed by Collector of Central Excise (Appeals), New Delhi. By order dated 19-5-1987, the Assistant Collector of Central Excise, Jaipur, classified the following goods, manufactured by the appellants, under the headings/sub-headings of the Schedule to the Central Excise Tariff Act, 1985 (the Schedule is referred to hereinafter as the New Tariff) - (1) paper based unclad industrial laminates (2) paper based copper clad industrial laminates (3) glass fabric based unclad industrial laminates and (4) glass fabric based clad industrial laminates as shown against each:-

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He ordered levy of duty and revision of the classification already ordered accordingly. He also confirmed the demand for duty raised by show cause notice dated 1-9-1986 for Rs. 10,82,699.54 and finalisation of assessments made on provisional basis. The appeal against this order was dismissed by the Collector (Appeals) by order dated 14-6-1988 which is now under challenge in the present appeal.

2. By interim order No. 17/89-C, dated 28-2-1989, the Tribunal directed that, during the pendency of the appeal, assess