1997 (4) TMI 145 - AT - Central Excise

Summary

The appeal was filed by the department against the Collector of Central Excise (Appeals), Bombay's order regarding the classification of decorative laminated sheets. The issue was whether the sheets should be classified under Chapter 39 or Chapter 48. The Tribunal, following the Supreme Court's decision in CCE v. Bakelite Hylam Ltd., held that the sheets should be classified under Chapter 39, not Chapter 48. Therefore, the department's appeal was allowed.