Mrs. SUJATA V. MAHOHAR, J. - (1.) THESE appeals, which are at the instance of the Collector of Central Excise, raise common question regarding the classification of laminated sheets. Three varieties of laminated sheets are involved in these appeals: (1) Decorative laminated sheets; (2) Industrial laminated sheets which are paper based and; (3) Glass Epoxy laminated sheets.
(2.) THE manufacturing process of decorative laminated sheets has been described by the manufacturers. Paper is passed through or immersed in a resin bath (phenol formaldehyde resin) so that the paper is impregnated with resin. This paper is then dried. At this stage the paper which is impregnated with resin is known as 'Prepreg - P' ('P' stands for paper). Layers of Prepreg paper are then stacked. THE top layer consists of paper which has a decorative design on it and which is impregnated with resin. THE sheets of papers so stacked are then pressed together in a hydraulic press applying pressure and heat to make a laminated sheet. In the process, the resin passes through the pores of paper and acts as a binder. THE end product is a hard rigid sheet which is impact resistant and is unaffected by heat or moisture. THEse decorative laminated sheets are sold in the market and they are commonly used for surfacing of furniture. In the case of industrial laminates which are paper based, the process of manufacture is similar except that the paper which is used is electrical grade kraft paper. These industrial laminates are used as electrical insulators. In the case of glass epoxy laminates instead of paper, glass fabric is impregnated with resin and dried (Prepeg-G). Several layers of resin impregnated glass fabric-prepeg-G are pressed together in a hydraulic press applying heat and pressure in order to produce glass epoxy laminated sheets. These are also used as electrical insulators.
(3.) THE dispute in these appeals relates to the correct classification of these products under the Central Excise Tariff as applicable at the material time. THE classification lists which are the subject-matter of these appeals relate to the period 1983 to 1989 (approx.). The classification lists prior to28-2-1986 are governed by the First Schedule to the Central Excises and Salt Act, 1944 (hereinafter referred to as the 'Old Tariff').;