1997 (4) TMI 145

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..... rder per : G.A. Brahma Deva, Member (J)]. - This is an appeal filed by the department against the impugned order passed by the Collector of Central Excise (Appeals), Bombay. 2. The short point to be considered in the instant case is whether decorative laminated sheets manufactured by the respondents is classifiable under Chapter 39 as per the department or under Chapter 48 as claimed by th .....

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..... ase of CCE, Hyderabad v. Bakelite Hylam Ltd. reported in 1997 (91) E.L.T. 13, wherein it was held that "Being a composite material (Paper 60% to 70%, synthetic resin 30% to 40%), Rule 3(b) of Rules of Interpretation relevant and since essential character of the product, i.e., its rigidity or strength and its resistance to heat and moisture, is imparted by resins and not paper, the product more app .....

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