1997 (11) TMI 280 - AT - Central Excise

Summary

The appeal addressed whether Biaxially Oriented Polypropylene (BOPP) film used to separate layers of laminates is considered an input under Rule 57A. The Collector (Appeals) determined that BOPP films are inputs. The departmental representative argued that BOPP films act as appliances due to their repeated use in separating laminate layers during compression. Relying on previous tribunal decisions, the appeal was dismissed as there was no challenge to the correctness of those decisions.