S. C. Agrawal, J. - (1.) M/s. Bakelite Hylam Limited, the appellant in these appeals, [hereinafter referred to as 'the appellant'], manufactures laminated boards and sheets. The laminated sheets are paper based, cotton fabric based and glass fabric based. For manufacturing paper based laminated sheet paper is passed through or immersed in a resin bath (phenol formaldehyde resin) and as a result the paper is impregnated with resin. This paper is then dried. The paper which is impregnated with resin is known as 'prepeg-P'. Layers of 'Prepeg-P' are then stacked and the sheets so stacked are then pressed together in a hydraulic press applying pressure and heat to make a laminated sheet. The process of manufacturing cotton fabric and glass fabric based laminated sheets is similar. In case of cotton fabric based laminated sheets cotton fabric is impregnated with resin and dried. Such fabric which is so impregnated is known as 'Prepeg-F'. It is also described as 'Prepeg-C'. In glass fabric based laminated sheets glass fabric is impregnated with resin and the impregnated sheet is known as 'Prepeg-G'. The question which fails for consideration in these appeals is with regard to the classification of these products, namely, 'Prepeg-P', 'Prepeg-F' and 'Prepeg-G', for the purpose of levy of excise duty under the erstwhile Central Excise Tariff [hereinafter referred to as 'the Tariff'] contained in the First Schedule to the Central Excises and Salt Act, 1944.
(2.) The Central Excise and Gold (Control) Appellate Tribunal [hereinafter referred to as 'the Tribunal'] in its judgment dated March 25, 1986 has held that 'Prepeg-F' (described as 'Prepeg-C') is assessable under Tariff Item 19(III), 'Prepeg-P' is assessable under Tariff Item 17(2) and 'Prepeg-G' is assessable under Tariff Item 22-F of the Tariff. Civil Appeals Nos. 2448-51 of 1986 have been filed by the appellant against the said judgment of the Tribunal.
(3.) The matter came up for consideration again before a Bench of three Members of the Tribunal and by judgment dated June 3, 1991 the Tribunal by majority [Shri G. Sankaran, President and Shri N.K. Bajpai, Member (Technical)] took the same view as that taken by the Tribunal in the earlier judgment dated March 25, 1986 and held that 'Prepeg-P', 'Prepeg-F' and 'Prepeg-G' fell under Items 17(1), 18(III) and 22-F(4) of the Tariff respectively. Shri S.L. Peeran, Member (Judicial), however, took a different view and held that the said products could not be classified under the aforementioned Items of the Tariff and were assessable under the residual entry in Item 68 of the Tariff. Civil Appeal Nos. 2676-2678 of 1992 have been filed by the appellant against the said judgment of the Tribunal.;