COLLECTOR OF CENTRAL EXCISE Vs. WOOD POLYMERS LIMITED

JUDGEMENT

(1.) CIVIL Appeals Nos. 1852-53/1991, 2516-21/1992 and 11899/1996.

(2.) M/s. Wood Polymers Ltd., the respondent in Civil Appeals Nos. 1852-53 of 1991, manufactures (i) paper based decorative laminated sheets, (ii) cotton fabric based laminates and (iii) paper based insulators electrical grade. The said products were classified by the Assistant Collector of Central Excise under Chapter 39 sub-Heading 3920.21. The said classification was approved in appeal by the Collector of Central Excise (Appeals). On further appeal by the assessee, the Tribunal, by its judgment dated 6/03/1990, held that paper based decorative laminated sheets/boards are classifiable under sub-heading 4818.90 till 28/02/1988 and under Heading 4823.90 on and after 1/03/1988, and that cotton fabric based laminates are classifiable under Heading 3922.90 till 28/02/1988 and under Heading 3926.90 on and after 1/03/1988. As regards paper based insulators it was held that same are classifiable under Heading 8546.00. In taking the said view the Tribunal has followed its earlier judgments in Amit Polymers and Composites Ltd. Hyderabad v. CCE Hyderabad, 1989 (20) ECR 454, and M/s. Meghdoot Laminate Pvt. Ltd. v. CCE Ahmedabad, Order Nos. 552 to 572/89 dated 29/09/1989. As regards paper based insulators the Tribunal has placed reliance on its decision in CCE Ahmedabad v. Metro Wood Engineering Works, 1989 (22) ECR 369. Civil Appeals Nos. 1852-53 of 1991 have been filed by the Revenue against the said judgment of the Tribunal.

(3.) SHRI F. S. Nariman, the learned senior counsel appearing for the respondents in Civil Appeals Nos. 1852-53 of 1991, has, however, urged that the decision of this Court in Bakelite Hylam Ltd. (1997 AIR SCW 1763) (supra) does not lay down the correct law and it needs reconsideration in so far as it relates to classification of paper based decorative laminated sheets.