Commissioner of Central Excise, Hyderabad vs Lamtuff Plastics

In an appeal filed before the CEGAT classification of two items was considered namely, cotton based fabric laminates and bearing blanks. The view taken by the Tribunal in regard to cotton based fabric laminates is in accord with the decision of this Court in Collector of Central Excise Vs. Wood Polymers Ltd., and view taken by the Tribunal is correct. On the other aspect, the matter has been remanded to the original authority. Therefore, there is nothing in the matter to be considered. Hence, the appeals are dismissed.