G. Sankaran, Member (T)

1. The captioned appeal was initially filed before the Central Government as a revision application which, Under Section 35-P of the Central Excises and Salt Act, 1944, has come as transferred proceedings to this Tribunal for disposal as if it were an appeal filed before it.

2. The issue falling for determination in the present appeal is the correct classification under the First Schedule to the Central Excises and Salt Act, 1944 (CET, for short) of rigid plastic laminated sheets and boards manufactured by the appellants under the trade names "Hylam" industrial laminates and "Hyglas" electrical grade sheets in various thicknesses, sizes and colours. The appellants claimed classification of the goods under the residual heading- item 68, CET-which was rejected by the lower authorities who classified them as "articles of plastics" under item 15A(2), CET.

3. Item No. 15A, CET, as it stood at the material time, read as follows :

"15A. Artificial or synthetic resins and plastic materials and cellulose esters and ethers, and articles thereof:-

(1) The following artificial or synthetic resins and plastic materials, and cellulose esters and ethers, in any form, wheth