V.P. Gulati, Member (T)

1. The four appeals under consideration were earlier subject matter of proceedings before the Government of India, in one case by way of revision application and in other three cases by way of review proceedings under Section 36(2) of the Central Excises and Salt Act as applicable at the relevant time. These now stand transferred as if these were appeals before the Tribunal.

2. The issues involved in these appeals are common and relate to the classification of goods, namely (i) cotton fabric; (ii) paper; and (iii) glass fabric, each impregnated with phenol formaldehyde and described as 'Prepreg' 'C' or 'P' or 'G' respectively. These are intended for making laminated sheets, tubes etc.

3. For the sake of easy reference relevant particulars in regard to these appeals are listed as under :

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In the three appeals allowed by the Appellate Collector, Central Excise and against which the appeal of Revenue is before us, the Appellate Collector took note of the three thermosetting stages of resin during the process of setting and definition of the same as given in the book "Dictionary of Plastics" by JA Wordingham and P. Reboul : 1964 Edition and reproduced