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1997 (12) TMI 634 - SUPREME COURTWhether 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 or under Heading 4818.90 of the said Schedule till February 28,1988 and under Heading 4823.90 of the said Schedule on and after March 1,1988 ? Held that:- In view of the CCE Hyderabad v. Bakelite Hylam Ltd. [1997 (3) TMI 598 - SUPREME COURT] decision the products manufactured by the appellants, namely, paper based decorative laminated sheets do not fall under sub-heading 4923.90. The appellants are, therefore, not entitled to claim the benefit of concessional rate of duty on the basis of Notification No. 135/89 dated May 12, 1989 and the Notification No. 20/94 dated March 1,1994. The fact that products known commercially as decorative laminates have been expressly mentioned in entry at serial No. 6, as substituted on the basis of Notification No. 144/94 dated December 22, 1994, does not mean that prior to the issuance of the Notification No. 144/94 dated December 22, 1994 products known commercially as decorative laminates fell within the ambit of the Notification No. 135/89 dated May, 12 1989 and No. 20/94 dated March 1, 1994 for the purpose of concessional rate of duty. The insertion of products known commercially as decorative laminates by Notification No. 144/94 dated December 22,1994 only means that these products have been expressly excluded for the purpose of applicability of the concessional rate of duty. Appeal dismissed.
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