1999 (7) TMI 188

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..... dents. [Order per : P.C. Jain, Vice President]. In the subject appeal of Revenue, we are concerned with the question whether the Sandwitch Paper manufactured by the respondents herein is entitled to the benefit of Notification No. 49/87, dated 1-3-1987. The said notification excludes seven types of products. The last Item No. (vii) reads as under :- (vii) Products consisting of sheets .....

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..... cation and hence the benefit of the notification has been extended. Hence, this appeal by the Revenue. 3. Ld. JDR Shri S.K. Das arguing in support of Revenue s appeal submits that by the process of manufacture of Sandwitch Paper in question it is apparent that the molten LDPE plastic comes in between two layers of paper. Therefore it is urged that LDPE in molten form impregnates the two layers o .....

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..... ides. We have gone through the impugned order. We agree with the submission of the ld. Advocate that there is no infirmity in the findings of the lower authorities. The definition of the word `Impregnate implies that molten LDPE plastic comes out of two layers of paper. That is not the position in the instant case. Obviously the molten medium here has been utilised for the purpose of sticking the .....

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