G. Sankaran, Member (T)

1. The captioned appeal was initially filed as a Revision Application before the Central Government 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 dispute in the present case is with regard to the correct classification under the First Schedule to the Central Excises and Salt Act, 1944 (GET, for short), of a product called "Epoxy Glass Textolite Sheets" manufactured by the appellants. The goods comprise of resin and mineral fibres. On 20-2-1978, the appellants submitted a claim before the Assistant Collector of Central Excise, Calcutta for a sum of Rs. 1,17,675.01 on the ground that, though duty had been paid on the said goods under Item No. 15A(2) GET, the goods were correctly assessable to duty under Item No. 22F CET. In his order dated 15-12-1978, the Assistant Collector stated that since the goods were articles of glass fibre reinforced plastics, classifiable as 'rigid plastic sheets' under Item No. 15A(2) CET, no refund was due. Accordingly, he rejected the claim.

3. Earlier, it appears, the Assistant Collector had in