1991 (9) TMI 284 - AT - Central Excise

Summary

The appeal was filed by M/s. Punjab Laminates Private Limited against the Order-in-Appeal dated 10-6-1991. The issue revolved around the classification of Paper Based Decorative Laminated Sheets under Chapter 48. The Tribunal upheld the appellants' claim, citing previous judgments. The appeals were allowed with consequential relief, subject to the limitation period for the refund claim.