1991 (9) TMI 284

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....e, for the Appellant. Shri L. Narasimha Murthy, JDR, for the Respondent. [Order per : K.S. Venkataramani, Member (T)]. -  The present appeal is being filed by M/s. Punjab Laminates Private Limited (hereinafter referred to as 'the appellants') against Order-in-Appeal dated 10-6-1991 passed by the Collector of Central Excise (Appeals), Chandigarh by which the Collector (Appeals) decide....

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.....90 up to 1-3-1988 and under sub-heading No. 4823.90 thereafter, while it is the claim of the Revenue that these products fall under Chapter 39 as Articles of Plastics, under Heading 39.20 as plastic sheets. In fact, the classification of the products in question has been held by this Honourable Tribunal as falling under Chapter 48 and the above referred Sub-headings as they are not Articles of Pl....