TaxTMI 
TaxTMI 
2002 (1) TMI 350
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....d with synthetic resin. The fibre furnish is composed of chemical pulp. I am inclined to agree with the appellants that for compression it is necessary that there should be more than one sheet of paper or paper board. In other words, after impregnation with synthetic resin, sheets of paper or paper board should be compressed together in one or more operations. 5.3. I observe that the adjudicating authority has ignored that for classification under Chapter Heading 4811.31, the product should be known commercially as decorative laminate. Here the appellants' product is known as impregnated filter paper. I thus find that the order of the Adjudicating Authority is not legal and proper. Hence the same is set aside." 2. The fact of the....
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....eing aggreived by this order the respondents herein filed an appeal before the Commissioner (Appeals) who held as indicated in the preceding paragraph. 4. Arguing the case for Revenue Shri R.C. Sankhla, learned DR submits that the Commissioner (Appeals) in the impugned order observed that for classification of the product under Chapter sub-heading 4811.31 should be a decorative laminate whereas the respondent's product is impregnated filter paper. Whereas Tariff Heading No. 4811.31 reads as "Products consisting of sheets of paper or paperboard impregnated, coated or covered with plastics (including thermostat resins or mixtures thereof or chemical formulations containing melamine, phenol, urea formaldehydes with or without curing....
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....s shall not fall under Chapter sub-heading 4811.31 but will fall under sub-heading 4811.39 carrying the rate of duty @ 18%. He submits that chemical examiner in his test report shows that sample was white sheet of paper. He submits that even chemical examiner who is an expert does not show the white paper impregnated filter paper manufactured by them comprised of compressed sheet of paper. Learned Consultant submits that the applicant had been manufacturing impregnated filter paper over the last few years. He submits that upto 28th Feb., 1997 the respondents have been enjoying concessional rate of duty under Notification No. 8/96. He submits that there was only one tariff item for impregnated filter paper upto 28-2-97. He submits that w.e.f....
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....er. Learned DR showed before us that it was not a single sheet but more than one sheet compressed. We find after careful examination that it was not a single sheet of paper but more than one sheet compressed. The contention of the learned Consultant for the respondents herein was that they had not done any compression. We however, note that when the goods were cleared, at the time of clearance of the goods described as impregnated filter paper they were more than one sheet compressed together. Thus we hold that more than one sheets were compressed together. 7. The question of coating and impregnating with plastic was discussed subsequently. There was no dispute that sheets were coated with phenol. In the description of the goods aga....