JUDGMENT : 1. These appeals relate to classification of decorative laminates manufactured by the respondent. They relate to the year 1984, that is prior to the introduction of the Central Excise Tariff Act, 1985. The Customs, Excise and Gold (Control) Appellate Tribunal has held that the decorative laminates manufactured by the respondent were classifiable under Tariff Item 68. The said view of the Tribunal is in consonance of the law laid down by this Court in Collector of Central Excise, Hyderabad v. Bakelite Hylam Ltd. - [ 1997 (91) E.L.T. 13 ] wherein with regard to the products manufactured prior to the introduction of the Central Excise Tariff Act, 1985 it has been laid down that decorative laminates were classifiable under Tariff Item 68. In the circumstances, we do not find any merit in these appeals. They are accordingly dismissed. It is, however, made clear that the question of refund of the amount of duty would be governed by the decision of this Court in Mafatlal Industries Ltd. v. Union of India - 1997 (89) E.L.T. 247 . No order as to costs.