NEOLUXE INDIA PVT LTD Vs. UNION OF INDIA

JUDGEMENT

(1.) THE Petitioner seeks to challenge two orders, (i) dated 7th May, 1986 (Exhibit 'a') passed by the Asstt. Collector of Central Excise and (ii) dated 29th July, 1987 (Exhibit 'g') passed by the Collector of Central Excise (Appeals), Bombay. Under the Impugned orders it is held that the Petitioner's product, namely, Decorative Laminated Sheets, is classifiable under Tariff Item 15 (A) (2) of the Central Excise Tariff and not under Item 68 as claimed by the Petitioner.

(2.) THE Petitioner is a Company manufacturing Decorative Laminated Paper Sheets/boards used mainly for furniture. The process of manufacturing the said product has been described in paragraph 6 of the Petition as under :

(3.) IN the affidavit in reply filed by the concerned Asstt. Collector there is no denial of the averments made in paragraph 6 of the Petition reproduced above. The Asstt. Collector under his order dated 7th May, 1986 came to the conclusion that in the manufacturing process, the paper loses its identity and utility as a paper and what emerges out of the process is a distinct product known as Decorative Laminated Sheet. It was further held that the main raw material used for the product was the laminating solution and hence the product would fall under Tariff Item 15 (A) (2) of the Central Excise Tariff. The Appellate Collector, while dismissing the appeal, came to the conclusion that though paper was used in the manufacture of Decorative Laminated Sheet, the paper was laminated with resin and was hydraulically pressed. The end product was the laminated sheet commonly known in the trade as laminated sheet which product falls under Tariff Item 15 (A) (2 ). The said orders are challenged before us.