TaxTMI 
TaxTMI 
1988 (11) TMI 183
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....es the process of manufacture of the appellants' goods, which is as follows : "Paper is passed through resin bath and is impregnated with resin (phenol formaldehyde resin) to obtain resin impregnated paper. These are used as core paper. The top papers are the design paper. After design is printed on the paper or bought as printed paper, it is passed through the resin bath and similarly impregnated (melamine formaldehyde resin). These sheets of paper are then laminated in the hydraulic press applying pressure and heat to make a laminated sheet and during the process in hydraulic press, the resin passed through the pores of paper and acts as a binder between the said paper sheets. The end-product is sold for purpose of surfacing of furniture etc. They further stated that in the finished product, 30 to 40% is represented by resin and the rest is by paper, by weight and thickness. Therefore, the paper thickness is also predominant in each layer, and also in the finished product. The top paper gives the decorative aspect of the final sheet as well as the thickness." 4. Shri Subramanyam, for the assessee, has argued that their goods are not laminated or impregnated paper or paper b....
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....ooks as follows : "Plastic Laminates. Resin-impregnated paper or fabric, produced under heat and high pressure. Also referred to as high-pressure plastic laminates. Two major categories are decorative thermosetting laminates and industrial thermosetting laminates. Most of the decorative thermosetting laminates are a paper base, and are known generally as papreg. In thickness of about 1/16 in., around 1/2 billion sq. ft. of papreg are used annually for doors, walls and tops for counters, tables, desks, and other furniture. Decorative laminates are usually composed of a combination of phenolic and malamine - impregnated sheets of paper. The final properties of the laminate are related directly to the properties of the paper from which the laminate is made." Shri Doiphode has further argued that the Heading 39.20 covers "similarly combined with other materials". Tariff Item 15A(1) did not cover articles "similarly combined with other materials". For this reason, he has argued, the Tribunal's decision reported in 1988 (36) E.L.T. -139, which dealt with T.I. 15A(1), is not applicable to the present case. 7. Regarding Tariff Headings 48.11 and 48.18, Shri Doiphode has argued tha....
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....sive paper and paperboard. -Paper and paperboard coated, impregnated or covered with plastic (excluding adhesives); 4811.31 --Electrical grade insulating paper or paperboard. 4811.39 --Other. Heading 4818.90 :- 48.18 OTHER ARTICLES OF PAPER PULP, PAPER, PAPER-BOARD, CELLULOSE, WADDING OR WEBS OF CELLULOSE FIBRES -Cartons, boxes, containers and cases (including flattened or folded boxes and (flattened or folded cartons) whether in assembled or unassembled condition: 4818.11 --Intended for packing of match sticks. 4818.12 --Printed cartons, boxes, containers and cases, made wholly out of kraft liner or kraft paper of Heading No. 48.04 or corrugated paper and paperboard and boards falling within sub-heading Nos. 4805.11, 4805.19, 4807.91, 4807.92 and 4811.10. 4818.13 --Other printed cartons, boxes and cases. 4818.19 -Other. 4818.20 --Toilet tissues, handkerchiefs and cleansing tissues of paper. 4818.90 --Other. Chapter Note 1 in Chapter 39 of the Schedule to the Central Excise Tariff Act says that the expression plastics means those materials of Heading Nos. 39.01 to 39.14 which are or have been c....
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.... not Item 15-A ibid. It has been argued before us by the learned S.D.R. for the Revenue that a product combined with other materials was not classifiable under erstwhile Tariff Item 15A and hence the aforesaid two decisions are not applicable to the facts of the present case as, under the new Tariff under the Central Excise Tariff Act, 1985, specified articles of plastics combined with other materials are classifiable under Heading 39.20. This argument should fail in view of the Chapter Note 1(f) of Chapter 48 of the new Tariff. According to this Chapter Note, paper reinforced stratified plastic sheeting, or one layer of paper or paperboard coated or covered with a layer of plastics is excluded from Chapter 48 if plastics constitute more than half the total thickness. In the case before us, plastics constitute 30 to 40% only, i.e., less than half of the finished product by thickness (as well as by weight). Classification of the product under Chapter 39 is thus ruled out. 10. As Chapter 39 is thus excluded, the product being composed of two materials, viz., paper and resin, the correct classification should be under Chapter 48 which covers paper, paperboard and articles thereof, ....