1991 (4) TMI 343

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..... r per : K.S. Venkataramani, Member (T)]. The misc. applications, filed by the Collector of Central Excise, Rajkot in all these cases, are for seeking early hearing of the appeals on the grounds that these appeals have been pending for more than two years and substantial revenue is involved. Shri Devan Parikh, ld. Advocate, appearing for respondents - M/s. Meghdev Enterprises and M/s. Label L .....

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..... icles made of plastic means those made wholly of plastic materials, and the Tribunal held that paper-based laminated sheets are correctly classifiable under Item 68 CET. The ratio of this decision which was subsequently followed by other decisions of the Tribunal is applicable to the facts of these cases. The Collector (Appeals) has also referred to the decision of the Tribunal in the case of Mela .....

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