D.C. Mandal, Member (T)

1. These two appeals are filed by the assessee and the Revenue against the same Order-in-appeal. Hence, they were heard together and are being disposed of by this common order.

2. The dispute in this case is the classification of laminated paper or paper board for the purpose of central excise duty. The appellants claimed classification under Heading 4818.90 of the Central Excise Tariff Act, 1985 as other articles of paper pulp, paper or paper board. The Assistant Collector classified it under Heading 392031 as article of plastic. On appeal, the Collector (Appeals) ordered classification of the goods under Heading 481139 as laminated paper or paper board.

3. The impugned order describes the process of manufacture of the appellants' goods, which is as follows:

"Paper is passed through resin bath and is impregnated with resin (phenol formaldehyde resin) to obtain resin impregnated paper. These are used as core paper. The top papers are the design paper. After design is printed on the paper or bought as printed paper, it is passed through the resin bath and similarly impregnated (melamine formaldehyde resin). These sheets of paper are then laminated in the hyd