V.P. Gulati, Member (T)

1. These three appeals have been filed by the Collector of Central Excise, Ahmedabad against the orders of the Collector of Central Excise (Appeals) Bombay. These involve a common issue and are therefore being taken up for disposal together. Arguments were heard in the case of Melamine Fibre Board Limited and the same were adopted by the learned advocate appearing for the other two respondents for the purpose of these proceedings. Learned JDR advanced common arguments for all the three appeals. The issues are being examined first in the case of Melamine Fibre Board Limited and the ratio of the decision of this case would apply to the other two cases also.

2. Brief facts of the case are that the respondents manufactured paper based laminated sheets out of the duty paid paper falling under T.I. 17 and bought out chemicals falling under T.I. 68. The chemicals -phenol, formaldehyde or melamine along with urea and few other additives are subjected to the process of mixing and heating to the desired temperature under controlled conditions. This results in a product which the respondents describe as resin forming solution. It is not denied that a process of cond