1998 (3) TMI 622

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..... r, Member (T)]. The assessees manufacture paper and cotton fabrics based laminates, insulators as also resin solution as inputs in the manufacture of such laminates and insulating boards. The assessees filed a classification list. The Assistant Collector classified paper based laminated decorative board, paper based/cotton based insulating boards and cotton fabrics based laminated industrial .....

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..... l dehyde were not marketable/were not correct. It has been claimed that even if the reactive solutions as prepared had a limited shelf-life, the same could be increased by adding preservatives, etc. 2. The respondents requested for an adjournment; however, on examination of the facts it appeared that the presence of the respondents could be dispensed with, the case was accordingly taken up for h .....

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..... f polymerisation continuing during its storage, it had a very short shelf-life. Following the judgment of the Supreme Court in the case of Bhor Industries Ltd. [1989 (40) E.L.T. 280 (S.C.)], he held that the goods were not excisable. In the appeal memorandum, we find that no evidence has been adduced to show that the specific solutions manufactured by the respondents herein were marketable. A cita .....

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