TMI Blog1990 (10) TMI 313X X X X Extracts X X X X X X X X Extracts X X X X ..... G. Sankaran, President]. The issue arising for determination in this case lies in a narrow compass. It is whether paper based industrial laminated sheets fell under Heading No. 8546.00 of the Schedule to the Central Excise Tariff Act, 1985, as claimed by the appellants, or under Heading No. 3920.30 as claimed by the Revenue. 2. There was some confusion as to the exact nature of the goods. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cise v. Metrowood Engineering Works - 1989 (43) E.L.T. 660 (Trib); (2) Partap Rajasthan Copper Foils Laminates Ltd. v. Collector of Central Excise - 1989 (44) E.L.T. 775 (Trib); and (3) Wood Polymers Ltd. v. Collector of Central Excise -1990 (47) E.L.T. 595 (Trib). 4. We have carefully considered the submissions, perused the record and the decisions relied on by the respondents. In ..... X X X X Extracts X X X X X X X X Extracts X X X X
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