1991 (4) TMI 343 - AT - Central Excise

Summary

The Collector of Central Excise filed misc. applications seeking early hearing of appeals pending for over two years involving substantial revenue. The issue was whether paper-based laminated sheets are classifiable under Item 15A(2) as plastic articles or under Item 68 CET. Tribunal held they are classifiable under Item 68 CET based on previous decisions. Appeals by the Department were rejected, and impugned orders were upheld. (Case: Collector of Central Excise v. Various Companies)