1998 (3) TMI 622

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....he Respondent. [Order per : J.H. Joglekar, Member (T)]. - The assessees manufacture paper and cotton fabrics based laminates, insulators as also resin solution as inputs in the manufacture of such laminates and insulating boards. The assessees filed a classification list. The Assistant Collector classified paper based laminated decorative board, paper based/cotton based insulating boards and....

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....ons of Phenol Formal dehyde/Melamine Formal dehyde were not marketable/were not correct. It has been claimed that even if the reactive solutions as prepared had a limited shelf-life, the same could be increased by adding preservatives, etc. 2. The respondents requested for an adjournment; however, on examination of the facts it appeared that the presence of the respondents could be dispens....

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....hat the goods were unstable, reactive and in view of the process of polymerisation continuing during its storage, it had a very short shelf-life. Following the judgment of the Supreme Court in the case of Bhor Industries Ltd. [1989 (40) E.L.T. 280 (S.C.)], he held that the goods were not excisable. In the appeal memorandum, we find that no evidence has been adduced to show that the specific soluti....