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Issues:
1. Adjournment request based on pending decision before Larger Bench. 2. Classification of products under Central Excise Tariff. 3. Conflict in decisions regarding treated paper classification. 4. Applicability of previous Tribunal decisions and Government orders. 5. Final decision and outcome of the appeal. Issue 1: The respondent requested an adjournment citing a pending decision before a Larger Bench in a different case. The appellant opposed the adjournment, emphasizing that the matter should be decided on merits. The appellant argued that the issue in the pending case was not relevant to the present matter as the products involved were different. The tribunal found that the issue before them was not related to the classification under consideration by the Larger Bench, and hence, the adjournment was not necessary. Issue 2: The classification of the products under the Central Excise Tariff was a key point of contention. The appellant argued that the products were hessian goods with a minor paper content for moisture resistance, and hence should be classified differently. The tribunal agreed with the appellant's arguments, stating that the impugned products were already covered by a previous decision and government orders, leading to the conclusion that they should be classified under a specific item of the Central Excise Tariff. Issue 3: There was a conflict in decisions regarding the classification of treated paper. The respondent cited conflicting decisions from other cases, leading to a reference to a Larger Bench to resolve the issue. However, the tribunal found that these conflicting decisions were not relevant to the present case, as the impugned products were distinct and already covered by a previous tribunal decision, eliminating the need to await the decision of the Larger Bench. Issue 4: The tribunal extensively analyzed the previous tribunal decisions, government orders, and technical advice to determine the correct classification of the impugned products. They concluded that the products should be classified based on their predominant material and functional purposes, in line with previous decisions and government orders, disregarding conflicting trade notices issued later by the department. Issue 5: Based on the detailed analysis and findings, the tribunal allowed the appeal in favor of the appellants, affirming the classification of the impugned products under a specific item of the Central Excise Tariff. The decision highlighted the importance of considering the nature and composition of the products in determining their classification under the tariff.
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