1976 (11) TMI 71

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....22-11-1976<br>- - 1982 of 1976<br>Central Excise<br>[Order per : S/Shri C.T.A. Pillai and A.K. Bandyopadhyay, Joint Secretaries] - The Govt. of India have carefully considered the points urged by the ....

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....fore, find that the three layers cannot be taken to have the same 'finish' to make the board qualify as a "pulp Board". The petitioner's plea that the addition of bitumen in the middle layer does not ....