9911796707
TMI Blog1999 (2) TMI 148X X X X Extracts X X X X X X X X Extracts X X X X ..... ue involved in the appeal preferred by the Revenue is whether the plastic laminated sheet is classifiable under sub-heading 3920.31 of the schedule to the Central Excise Tariff Act as claimed by the Revenue or under sub-heading 4823.90 as was held in the impugned order. 2.Shri H.K. Jain, learned SDR, submitted that the classification of the paper based decorative laminated sheets has been made b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ely unstable solutions of Melamine Formaldehyde or Phenol Formaldehyde which are in process materials; that these solutions are not plastic and were held as non-excisable by the Assistant Collector; that this was also the view of the Supreme Court in the case of Moti Laminates Pvt. Ltd., 1995 (76) E.L.T. 241 (S.C.). He also submitted that in the present matter there was no dispute about classifica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eized goods and for imposing penalty etc. It is thus apparent that the proceedings started against the respondents on the question of wrong classification of goods alone. As far as the classification of the product is concerned, the matter is no more res integra as the Apex Court in the case of CCE v. Wood Polymers Ltd., supra, following the judgment in the case of CCE v. Bakelite Hylam Ltd. - 199 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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