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TMI Blog1990 (9) TMI 166X X X X Extracts X X X X X X X X Extracts X X X X ..... s is an appeal against Order-in-Appeal No. 182/Cal.I/89 dated 28-7-1989 passed by the Collector of Central Excise (Appeals), Calcutta. 2. The issue arising for determination in this appeal is the classification under the First Schedule to the Central Excise Tariff Act, 1985 of paper based decorative laminated sheets. The lower authorities have classified the goods under sub-heading No. 3920.37 o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and prayed that the appeal might be allowed. 5. Opposing the said prayer Shri Chakraborty sought to distinguish the present case from the cases already decided. His submission was that the Chapter note 1(f) served to exclude the present goods from the scope of Chapter 48 of the Schedule. This note provides as follows :- Paper - reinforced stratified plastic sheeting, or one layer of paper or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ers (supra). It is seen from the impugned order that the appellants had contended that in the finished product 32-40% was comprised of resin while the rest was comprised of paper by weight and thickness. It was further contended that the thickness of paper was predominant in each layer and in the finished product. There is no rebuttal of these contentions. In fact, the Collector (Appeals) proceeds ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... turing process described earlier shows that paper is impregnated with resin resulting in resin impregnated paper. Such resin-impregnated sheets of paper, together with similarly (resin) impregnated sheet of design paper, are then laminated in a hydraulic press applying pressure and heat to make a laminated sheet. During this process, the resin passes through the pores of paper and acts as a binder ..... X X X X Extracts X X X X X X X X Extracts X X X X
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