1976 (11) TMI 71 - CGOVT - Central Excise

Summary

The Government of India considered the petitioners' arguments regarding a product classified as a 'board' with three layers, one of which contains bitumen emulsion sizing material for moisture resistance. The product does not qualify as a "pulp Board" due to differences in finish and properties. The addition of bitumen does change the layer's property, making the order-in-appeal correct in law. The revision application was rejected.