S.C.AGRAWAL - (1.) CIVIL Appeals Nos. 1852-53/1991, 2516-21/1992 and 11899/1996. These appeals by the Revenue raise a common question, namely, whether paper based laminated Sheets/Boards are classifiable for the purpose of excise duty under Heading 3920.21 of the Schedule to the Central Excise Tariff Act, 1985 (hereinafter referred to as 'the Act') as claimed by the Revenue or under Heading 4818.90 of the said Schedule till 28/02/1988 and under Heading 4823.90 of the said Schedule on and after 1/03/1988 as found by the Customs Excise and Gold (Control) Appellate Tribunal (hereinafter referred to as 'the Tribunal').
(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. The same view was taken by the Tribunal in judgment dated 17/08/1991 in the case of M/s. Meghdoot Laminate Pvt. Ltd. and in the judgment dated 3/11/1995 in the case of M/s. Moti Polymers in respect of paper based decorative laminated sheets which were held to be classifiable under Heading 4818.90 and not under Heading 3920.21 as claimed by the Revenue. Civil Appeals Nos. 2516.21 of 1991 and Civil Appeal No. 11899 of 1995 have been filed against the said judgment of the Tribunal. On behalf of the Revenue it has been submitted that the matter now stands covered by the recent judgment of this Court in CCE Hyderabad v. Bakelite Hylam Ltd., (1997) 91 ELT 13 : (1997 AIR SCW 1763). In that case the Court has considered the questions regarding the classification for the purpose of excise duty of the following items : (i) Decorative laminated sheets; (ii) Industrial laminated sheets which are paper based, and (iii) Glass Epoxy laminated sheets. In the judgment under appeal in that case the Tribunal had held that all these varieties of laminated sheets were not covered by Entry 15-A(2) and were classifiable under residuary Item 48 of the Old Tariff which was in operation prior to coming into force of the Act and that the said products were classifiable under Heading 4818.90 till 28/02/1988 and under Heading 4823.90 on or after 1/03/1988 and that they did not fall under Heading 3920.21 till 28/02/1988 and under Heading 3920.37 on or after 1/03/1988 of the New Tariff in the Schedule to the Act. Reversing the said view of the Tribunal, this Court has held that the Tribunal had rightly classified decorative laminates under residuary Item 68 of the Old Tariff. But as regards classification under the New Tariff, this Court set aside the decision of the Tribunal in so far as it classified decorative laminated sheets under Heading 4818-90/4823-90 of the New Tariff and held that decorative laminated sheets were classifiable under Heading 3920.31/3920.37 of the New Tariff. In respect of industrial laminated sheets and glass epoxy laminated sheets it was held that they had been correctly classified by the Tribunal under Heading 7014/8546 of the New Tariff. In view of the judgment of this Court in Bakelite Hylam Ltd., (supra) the decision of the Tribunal holding that paper based insulators manufactured by M/s. Wood Polymer Ltd., (respondents in Civil Appeals Nos. 1852-53 of 1991) are classifiable under Heading 8546 of the New Tariff must be upheld since it is in consonance with the decision of this Court in Bakelite Hylam Ltd. (1997 AIR SCW 1763) (supra). The only question that remains is with regard to classification of paper based decorative laminated sheets/boards and cotton fabric based laminated sheets.
(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. In order to deal with the said submission of Shri Nariman we would set out the relevant entries in the New Tariff which were in these terms : JUDGEMENT_665_1_1998Html1.htm ;