Paper-based laminated sheets classified under Tariff Item 68, with prior Supreme Court affirmation settling the issue.

Laminated sheets made on a paper base were classified under Tariff Item 68 of the Central Excise Tariff rather than Item 15A(2) of the erstwhile tariff. The Tribunal treated the classification issue as no longer open because the same view had already been affirmed by the Supreme Court when the departmental appeal was dismissed. The result was that the assessee's classification under Item 68 stood confirmed.

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Issues: Whether laminated sheets (paper based) were classifiable under Tariff Item 68 of the Central Excise Tariff or under Item 15A(2) of the erstwhile Central Excise Tariff.

Analysis: The dispute had already been decided by the Tribunal in favour of classification under Tariff Item 68, and that view had been affirmed by the Supreme Court when the departmental appeal was dismissed. In view of the earlier binding determination, the issue was treated as no longer res integra.

Conclusion: Laminated sheets (paper based) were held classifiable under Tariff Item 68 of the Central Excise Tariff and not under Item 15A(2) of the erstwhile Central Excise Tariff, in favour of the assessee.

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