9911796707
TMI Blog1991 (9) TMI 284X X X X Extracts X X X X X X X X Extracts X X X X ..... ant. Shri L. Narasimha Murthy, JDR, for the Respondent. [Order per : K.S. Venkataramani, Member (T)]. - The present appeal is being filed by M/s. Punjab Laminates Private Limited (hereinafter referred to as 'the appellants') against Order-in-Appeal dated 10-6-1991 passed by the Collector of Central Excise (Appeals), Chandigarh by which the Collector (Appeals) decided in all 5 appeals against O ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ub-heading No. 4823.90 thereafter, while it is the claim of the Revenue that these products fall under Chapter 39 as Articles of Plastics, under Heading 39.20 as plastic sheets. In fact, the classification of the products in question has been held by this Honourable Tribunal as falling under Chapter 48 and the above referred Sub-headings as they are not Articles of Plastics but they are paper prod ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the present case. The ld. D.R. would, however, reiterate the submission that the Department has challenged the correctness of Tribunal's decision before the Supreme Court. This, however, in our view, will not be a ground for us not to follow precedent decisions whose operation has not been shown to be stayed by the Supreme Court. Therefore, following the ratio of the precedent CEGAT decisions, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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