PARAS LAMINATES P. LTD. Vs. CCE

JUDGEMENT

(1.) M/s Paras Laminates (P) Ltd. have filed this appeal being aggrieved by the findings of the learned Commissioner (Appeals) in the impugned order. In the impugned order, the learned Commissioner (Appeals) held as under:

(2.) The facts of the case in brief are that the appellants are engaged in the manufacture of laminates. They were producing decorative laminated sheets claiming classification u/s.h. 4823.90 and that paper based laminates u/s.h No. 8546.00, They claimed exemption from payment of duty on aggregate value of the clearance of Rs. 15 lacs under each category under Notification No. 175/86 as amended. Department alleged that the products were classifiable u/s.h. No. 3920.37 and, therefore, they were entitled to exemption of aggregate value of clearance of Rs. 15 lacs. Accordingly Show -cause Notice was issued to the assessee asking them to explain as to why duty amounting to Rs. 3,93,750 should not be demanded from them. The Assistant Commissioner confirmed the demand.

(3.) On appeal the Commissioner (Appeals) held as indicated above.