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PETITIONER: THE COLLECTOR OF CENTRAL EXCISE,HYDERABAD

       Vs.

RESPONDENT: M/S. BAKELITE HYLAM LTD. ETC.

DATE OF JUDGMENT:       10/03/1997

BENCH: A.M. AHMADI, SUJATA V. MANOHAR

ACT:

HEADNOTE:

JUDGMENT:                 THE 10TH DAY OF MARCH, 1997 Present:                  Hon’ble the Chief Justice                  Hon’ble Mrs. Justice Sujata V. Manohar M.S.Usgaonkar,  Additional  Solicitor  General,  D.A.  Dave, Harish  N.   Salve,  Sr.Advs.  Dhruv  Mehta,  Dalip  Tandon, V.K.Verma,  A.Subba   Rao,   P.   Parmeswaran,   Ms.   Janki Ramachandran, Ms.  Meenakshi Arora,  (Devan Parikh, Ms. Ruby Ahuja,) Advs.  for Ms. M. Karajawala, V. Lakshmi Kumaran, V. Sridharan,  V.  Balachandra,  Ravinder  Narain,  Ms.  Amrita Mitra, M.L.  Lahoty, Amit  Bansal,  Pawan  Sharma,  Himanshu Shekhar, Rajiv  Tyagi, U.A.  Rana, S.  Tripathi,  C.N.  Sree Kumar, Ms. Indu Malhotra, V.L. Francis, and P.I. Jose, Advs. with hem for the appearing parties.                       J U D G M E N T      The following Judgment of the Court was delivered: (with  C.A.Nos.  1228/91,  1229/91,  7086/95,  6593-6594/94, 4702/90,   2554-55/89,   3182-3202/90,   4886/90,   2898/91, 3050/32, 3251/95, 438/91, 2491/92 and 9001/96)                       J U D G M E N T Mrs. Sujata V. Manohar, J.      These  appeals,  which  are  at  the  instance  of  the Collector  of   Central  Excise,   raise  common   questions regarding the  classification of  laminated sheets.    There varieties of laminated sheets are involved in these appeals: (1)  Decorative laminated sheets; (2)  Industrial laminated sheets which are paper based and; (3)  Glass Epoxy laminated sheets.      The  manufacturing   process  of  decorative  laminated sheets has  been described  by the  manufacturers.  Paper is passed  through   or  immersed   in  a  resin  bath  (phenol formaldehyde resin)  so that  the paper  is impregnated with resin.   This paper  is then dried.  At this stage the paper which is  impregnated with  resin is  known as ’Prepreg - P’ (’P’ stands  for paper).   Layers  of Prepreg paper are then stacked.   The top  layer consists  of  paper  which  has  a decorative design  on it an which is impregnated with resin. The sheets of papers so stacked are then pressed together in a hydraulic  press applying  pressure and  heat  to  make  a laminated sheet.   In  the process, the resin passes through

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the pores of paper and acts as a binder.  The end product is a  hard  rigid  sheet  which  is  impact  resistent  and  is unaffected by  hear or moisture.  These decorative laminated sheets are sold in the market and they are commonly used for surfacing of furniture.      In the  case of  industrial laminates  which are  paper based, the process of manufacture is similar except that the paper which  is used is electrical grade kraft paper.  These industrial laminates are used as electrical insulators.      In the  case of glass epoxy laminates instead of paper, glass fabric is impregnated with resin and dried (Prepeg-G). Several layers of resin impregnated glass fabric-Pepeg-G are pressed together  in a  hydraulic press  applying  heat  and pressure in  order to  produce glass epoxy laminated sheets. These are  also used  as electrical  epoxy laminated sheets. These are also used as electrical insulators.      The dispute  in these  appeals relates  to the  correct classification of  these products  under the  Central Excise Tariff  as   applicable  at   the  material   time.      The classification lists  which are  the subject matter of these appeals relate to the period 1983 to 1989 (approx).      The  classification   lists  prior   to  28.2.1986  are governed by  the First  Schedule to  the Central Excises and Salt  Act,   1944  (hereinafter  referred  to  as  the  ’Old Tariff’).      With effect  from 28.2.1986  the Central  Excise Tariff Act, 1985  came into  force.  Hence the classification lists after 28.2.1986  are governed  by the  Central Excise Tariff Act, 1985  (hereinafter referred  to as  the ’New  Tariff’). There have  been some changes in the relevant Tariff Entries under the  Central Excise  Tariff Act of 1985 from 1.3.1988. The description  of the  material  tariff  entires  for  our purposes, however, has not been affected by the changes made in the  Central Excise  Tariff Act  of 1985 with effect from 1.3.1988, except for a change in the number of the entry. OLD TARIFF:      Under the  Old Tariff, the two competing entries in the First Schedule  are Entry 15A(2) and Entry 68.  Entry 15A(2) at the material time was as follows :      "15A:   Artificial   or   Synthetic      resins and  plastic materials,  and      other   materials    and   articles      specified below:      (1) Condensation,  Polycondensation      and polydaddition products....      (2) Articles of materials described      in  sub-item   (1),  the  following      namely :-      Boards, sheeting, sheets and films,      whether  lacquered   metallised  or      laminated or  not; lay flat tubings      not    containing    any    textile      materials."      Entry 68 which is a residuary entry, is as follows:      Item No. Description of goods  Rate of Duty 6.   All other  goods, not  elsewhere specified,  Twelve per but excluding-                                   cent ad                                                  valorem      (a)  Alcohol, all  sorts, including  alcoholic  liquors           for human consumption;      (b)  Opium, Indian  hemp and  other narcotic  drugs and           narcotics; and      (c)  dutiable goods  as defined  in section 2(c) of the           Medical and  Toilet Preparations  (Excise  Duties)           Act, 1955 (16 of 1955).

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    Explanation:- For the purpose of this item, goods which      are referred  to in any preceding item in this Schedule      for the  purpose  of  excluding  such  goods  from  the      description  of   goods  in  that  item  (whether  such      exclusion is by means of an Explanation to such item or      by words  of exclusion  in the description itself or in      any other  manner) shall  be deemed  to  be  goods  not      specified in that item."      According  to   the  Excise   Authorities,  all   these laminated sheets  which are  manufactured by the respondents are sheets  of plastic  material falling  under Tariff Entry 15A(2) of  the Old  Tariff.  The manufacturers, on the other hand, contend that the laminated sheets cannot be considered as sheets  of plastic  material.   The sheets are made up of composite material  consisting  of  either  paper  or  glass fabric as  also resins.   Hence these sheets are not covered by Entry  15A(2).  They would fall under the residuary Entry 68.   The claim  of the  manufacturers has  been  upheld  by CEGAT.  Hence these appeals have come before us.      Entry 15A(2)  deals the articles of materials which are described in  sub-item(1).   The material which is described in sub-item(1)  falls under  the category  of artificial  or synthetic resins  and  plastic  materials.    The  different products  and  processes  by  which  they  are  derived  are described  in   sub-entry  (1).    Sub-entry  (2)  describes Articles of this material in different forms such as boards, sheeting, sheets,  films, whether lacquered or metallised or laminated or  not and lay flat tubings.  This entry does not refer to  any composite  material or composite article which consists not  merely of  artificial or  synthetic resins and plastic materials but also such material in combination with other materials such as paper or glass fabric in the present case.      In the case of Geep Flashlight Industries Ltd. V. Union of India  (1985 [22] ELT 3 SC), this Court considered Tariff Entry 15A(2) as it stood at the relevant time.  The entry as follows:-      "15A(2):      Articles  made   of  plastics,  all      sorts,   including   tubes,   rods,      sheets,   foils,    sticks,   other      rectangular   or    profile   shape      whether  laminated   or   not   and      whether rigid or flexible including      lay  flat   tubings  and  polyvinyl      cholride sheets....      This Court  said that  a mere  reference to Tariff Item No. 15A(2)  would show  that articles  described  there  are plastic material  in different  shapes  and  forms  and  not articles made  from such  plastic  material.    There  is  a noticeable difference  between plastic material in different shapes and  form  such  as  tubes,  rods,  sheets  etc.  and articles made  from such plastic materials such as a plastic torch.   This Court  further  held  that  articles  made  of plastic  "refer   to  articles   made  wholly  of  commodity commercially knows  as plastics  and not  articles made from plastics along  with other  material.   The  interpretation, which this  Court put on Entry 15A(2) in the above case will apply equally to Entry 15A(2) set out earlier which was thus modified subsequently  and with which we are concerned.  The basic wording of Entry 15A(2), namely, "articles of material described in  sub-item(1), the  following" is similar to the original wording  "Articles made of plastic all sorts".  The description which  follows: boards,  sheeting, sheets, films etc. in  Entry 15A(2)  as applicable  here, also  refers  to

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plastic material  in different shapes and forms.  This entry does not  deal with  a composite commodity which may consist of plastics  or materials described in sub-item (1) of Entry 15A, combined  with other material.  Therefore, the ratio of this  Court’s  decision  in  the  case  of  Geep  Flashlight Industries Ltd.  (supra) applies directly to Entry 15A(2) as applicable here.   A  composite material  such as we have to consider, will not be covered by Entry 15A(2).      In the  case of Wiltech India Ltd. v. C.C.E. (1996 [84] ELT p.5  SC), this  Court held  that a razor made of plastic with an  iron rod  would fall  under Tariff Item 68.  Razors which are  not wholly  made of plastic would not qualify for exemption under Notification No. 182/82-CE.      As laminated  sheets are  not made  wholly of  material described in  Entry 15A(1),  the CEGAT has rightly held that under the Old Tariff, laminated sheets in question cannot be classified under  Tariff Entry  15A(2).    They  are  to  be classified under the residuary Entry 68.      NEW TARIFF:      After the  coming into  force  of  the  Central  Excise TARIFF  Act  of  1985,  however,  the  tariff  entries  have undergone substantial change.      According to the Central Excise Authorities, decorative laminates fall under tariff entry 3920.31/3920.37 of the New Tariff. (N.B.  the second  number is  the new  number of the relevant tariff  entry by  reason of  the amendments made in the  New   Tariff  with   effect  from   1.3.1988).      The manufacturers/respondents claim  that  decorative  laminates are classifiable  under tariff  entry  4818.90/4823.90  (the latter being  the new number of the tariff entry with effect from 1.3.1988).   The  claim of  the manufacturers  has been upheld by CEGAT.  This is challenged before us by the Excise Authorities.      For the  correct interpretation  of the New Tariff some relevant factors  have to  borne in  mind.  The Statement of object and  Reasons accompanying  the Central  Excise Tariff Bill, 1985 which later became the Central Excise Tariff Act, 1985 which later became the Central Excise Tariff Act, 1985, inter alia,  states:   "The Technical Study Group on Central Excise Tariff  which  was  set  up  in  1984  to  conduct  a comprehensive inquiry  into the  structure  of  the  Central excise tariff  has suggested  the  adoption  of  a  detailed Central  excise  tariff  based  broadly  on  the  system  of classification derived  from the International Convention on the  Harmonised  Commodity  Description  and  Coding  System (Harmonised System)  with such contractions or modifications thereto as  are necessary  to fall  within the  scope of the levy of  Central excise  duty.  The group has also suggested that the New Tariff should be provided for by a separate Act to be called the Central Excise Tariff Act.’      Hence  for   the  interpretation   of  the  New  Tariff harmonised system  of nomenclature and its explanatory notes are relevant.   In  the case of Collector of Central Excise, Shillong v.  Wood Crafts  Products Ltd.  91995 [3] SCC 452), this Court,  while considering the Central Excise Tariff Act of 1985,  has held  that looking to the Statement of Objects and Reasons  the Central Excise Tariff under the 1985 Act is based on the Harmonised System of Nomenclature (HSN) and the internationally accepted  nomenclature has  been adopted  to reduce  disputes   on  account   of  tariff  classification. Accordingly, for  resolving any  dispute relating  to tariff classification, the  internationally  accepted  nomenclature emerging from  the HSN  is a  safe  guide,  this  being  the expressly acknowledged basis of the structure of the Central Excise Tariff  in the 1985 Act and the tariff classification

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made therein.  In case of any doubt, the HSN is a safe guide for ascertaining  the true meaning of any expression used in the Act.      In addition  the New  Tariff Act  has specifically laid down Rules of Interpretation which govern the interpretation of various  entries in  it.   Each chapter in the New Tariff Act further  contains its  own Notes  which are relevant for the interpretation of entries forming part of that chapter.      Tariff Entry  3920.31 is  in Chapter  39.   Chapter  39 deals with  "Plastics  and  Articles  thereof".  Note  1  to Chapter 39 is as follows:-      "Note 1:  Throughout his  Schedule,      the expression plastics means those      materials of  heading Nos. 39.01 to      39.14  which   are  or   have  been      capable, either  at the  moment  of      polymerisation    or     at    some      subsequent stage,  of being  formed      under external  influence  (usually      heat  and  pressure,  if  necessary      with a  solvent or  plasticiser) by      moulding,    casting,    extruding,      rolling  or   other  process   into      shapes which  are retained  on  the      removal of the external influence.      Throughout   this   Schedule,   any      reference   to    ’plastic’    also      includes  vulcanised  fibre.    The      expression, however, does not apply      to materials  regarded  as  textile      materials of Sec. XI."      Note 2(n) is as follows:-      "Note  2:  This  chapter  does  not      cover;      (a)...      (n) Articles  of Sec.XVI  (Machines      and   mechnical    or    electrical      appliances)      Therefore, articles falling under Section XVI (chapters 84 and 85) will not fall under chapter 39.      Entry 39.20 is as follows;- Heading No.  Sub-heading No.    Description of  Rate of duty 39.20     OTHER PLATES,  SHEETS, FILM,  FOIL  AND  STRIP  OF           PLASTICS,  NON-CELLULAR,   WHETHER  LACQUERED   OR           METALLISED OR  LAMINATED, SUPPORTED  OR  SIMILARLY           COMBINED WITH OTHER MATERIALS OR NOT          -  of polymers of vinyl chloride:    3920.11 Rigid plates, sheets,  (60%)            film, foil and strip    3920.12 Flexible plates,       (60%)            sheets, film, foil and strip     ..... - ......     ..... - ......           Of regenerated Cellulose    3920.21 Film, if thickness    (60%)            not exceeding 0.25 millimetre    3920.22 Sheet                 (60%)    ..... - ......    ..... - ......    ..... - ......           Of other plastics:   3920.31 Rigid plates, sheets, (60%)           film, foil and strip   3920.32 Flexible plates, sheets (60%)           film, foil and strip

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 ..... - .....      The heading  of entry  39.20 which  govern all  entries forming  part   of  39.20  covers,  inter  alia,  sheets  of plastics,  whether   laminated  and   whether  supported  or similarly combined  with other materials or not.  Therefore, unlike Old  Tariff Entry  15A(2)  even  sheets  of  plastics combined with  other material  can be classified under entry 39.20.   Polymers of  vinyl chloride  are  classified  under entry 3920.11 to 3920.19.  Regenerated Cellulose falls under entry 3920.31  to 3920.39.   Sheets  of other Central Excise Authorities, decorative  laminated sheets which consist of a combination  of   paper  and   synthetic  resins  should  be classified under entry 3920.31 since the final product which is in  the form  of laminated  sheets, has all the essential characteristics of a plastic rather than of paper.      The manufacturers, however, contend that paper which is a component  of a decorative laminated sheet constitutes 60% to 70%  of the  product while  resins constitute only 30% to 40% of  the product.   Hence  looking to the predominance of paper as  also the  decorative quantity  given by  it to the sheets, decorative  laminated sheets  should  be  classified under Chapter  48 of  the New  Tariff which deal with "Paper and Paperboard,  Articles of  Paper Pulp,  of  Paper  or  of Paperboard".     The  relevant  entries,  according  to  the manufacturers, are 4818.90/4823.90.  Note 1(f) to Chapter 48 is as follows:      "Note (1):   This  chapter does not      cover:      (a).....      ........      (f);  Paper  reinforced  stratified      plastic sheeting,  or one  layer of      paper  or   paperboard  coated   or      covered with  a layer  of plastics,      the latter  constituting more  than      held  the   total   thickness,   or      articles of  such materials,  other      than wall  coverings of heading No.      48 14(Chapter 39)."      The manufacturers  have placed  emphasis on  this note. This note,  however, will  not have  any application  in the present case.   In the first place the note refers to paper- reinforced stratified plastic sheeting or one layer of paper coated or  covered with a layer of plastics.  the process of manufacture of  laminated sheets  which is described earlier is totally  different.   It requires  impregnation of  paper with resins,  drying it  to produce prepeg and then pressing layers of  prepeg under a hydraulic press, Therefore, simply because paper  content is  higher than  resin content,  note 1(f) does not become applicable.      Entry 4818 is as follows; Heading No. Sub-heading No Description of goods Rate of duty 4818           OTHER ARTICLES  OF PAPER  PULP, PAPER, PAPER-                BOARD, CELLULOSE WADDING OR WEBS OF CELLULOSE                FIBRES.                Cartons, boxes containers and cases --             -  (including flattened or folded boxes) and                flattened or folded cartons), whether in                assembled or unassembled condition: 4813.11        Intended for packing of match sticks   Nil 4818.12        Printed cartons, boxes, containers and cases,                made wholly  out of  paper or  paper-board of                heading  No.   or  sub-heading   No.   48.04,                4805.11, 4805.19, 4807.91, 4807.19 or 4818.13        Other printed cartons, boxes and cases   35%

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4818.19        Other                                    Nil 4818.20        Toilet tissues, handkerchiefs and        12%                cleansing tissues of paper 4818.90        Other                                    12%                                           [Underlining ours]      The manufacturers  contend  that  decorative  laminates should be  classified as other articles of paper under entry 4818.90 looking to the predominance of paper in the contents of decorative laminated sheets.      Now, since  decorative laminates  are composed of paper as  well  as  resins,  it  is  possible  that  they  can  be classified either under Chapter 39 which deals with plastics or under  Chapter 48  which deals  with paper.   In order to decide which  is the  more appropriate  classification it is also necessary  to refer  to  the  Rules  of  Interpretation prescribed under  the New Tariff Act. Rules 1, 2(b) and 3 as follows:      "1.  The   titles  of  Section  and      Chapters are  provided for  ease of      reference only; for legal purposes,      classification shall  be determined      according to  the term  so  of  the      headings and  any relative  Section      or Chapter Notes and, provided such      headings or  Notes do not otherwise      require,    according     to    the      provisions hereinafter contained.      2(a)      (b) Any reference in a heading to a      material  or   substance  shall  be      taken to  include  a  reference  to      mixtures or  combinations  of  that      material or  substance  with  other      materials  or   substances.     Any      reference  to   goods  of  a  given      material  or   substance  shall  be      taken to  include  a  reference  to      goods consisting  wholly or  partly      of such material or substance.  The      classification of  goods consisting      of  more   than  one   material  or      substance shall be according to the      principles contained in rule 3.      3.  When  by  application  of  sub-      rule(b) of  rule 2 or for any other      reason,  goods  are,  prima  facie,      classifiable  under   two  or  more      headings, classification  shall  be      effected as follows;      (a) The  heading which provides the      most specific  description shall be      preferred to  headings providing  a      more general description...      (b)   Mixtures,   composite   goods      consisting of  different  materials      or made up of different components,      and goods  put up  in  sets,  which      cannot be  classified by  reference      to (a),  shall be  classified as if      they consisted  of the  material or      component  of   the   material   or      component which  gives  them  their      essential  character,   insofar  as      this criterion is applicable.      (c) When goods cannot be classified

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    by reference  to (a)  or (b),  they      shall  be   classified  under   the      heading which  occurs last  in  the      numerical order  among those  which      equally merit consideration."      [underlining ours]      Rule 1  does not  help to  classify the  goods  in  the present  case  because  Note  1(f)  in  Chapter  48  is  not applicable to  these goods.   The  other  relevant  rule  of interpretation is  Rule 3(b) which provides that mixtures or composite goods  consisting  of  different  materials  which cannot be  classified with  reference to  Rule 3(a) as n the present case,  are to  be classified as if they consisted of the material  or component  which gives them their essential character.   in the present case, the essential character of a decorative laminated sheet is its rigidity or strength and its resistance  to heat and moisture.  These are essentially characteristics which  are imparted  by resins.   Paper does not  possess  any  of  these  characteristics.    Therefore, applying Rule 3(b) and going by the essential characteristic of such laminated sheets, these goods are more appropriately classifiable under Chapter 39.      In the Explanatory Note to Chapter 39 in the harmonised System of Nomenclature also, it is provided as follows:      "Combinations   of   plastics   and      materials other than textiles:      This  Chapter   also   covers   the      following  products,  whether  they      have  been  obtained  by  a  single      operation  or   by  a   number   of      successive operations provided that      they retain the essential character      of articles of plastics:      (c)   Paper-reinforced   stratified      plastic  sheeting,   and   products      consisting of one layer of paper or      paperboard coated or covered with a      layer  of   plastics,  the   latter      constituting  more  than  half  the      total thickness,  other  than  wall      coverings of heading 48.14.      (d) Products  consisting  of  glass      fibres   or    sheets   of   paper,      impregnated   with   plastics   and      compressed together,  provided they      have a  hard, rigid character.  (If      having more  the character of paper      or of articles of glass fibres they      are classified in Chapter 48 or 70,      as the case may be)."      Note (d)  clearly provides  that products consisting of glass fibres  or sheets  of paper  impregnated with plastics and compressed together as in the present case, if they have a hard and rigid character, would fall under Chapter 39.  If they have  more the  character of  paper or  of articles  of glass fibres,  they would  be classified under Chapter 48 or Chapter 70,  as the  case may  be.  The decorative laminated sheets which have a hard and rigid character are, therefore, classifiable under Chapter 39 and not under Chapter 48.  The appropriate entry  is  3920.31/3920.37  which  deals,  inter alia, with  sheets  of  other  plastics,  rigid,  laminated. Decorative laminated sheets, therefore, cannot be classified under Tariff  Entry 4818.90/4823.90.   CEGAT is not right in classifying these under Entry 4818.90/4823.90      Industrial laminated  sheets which  are paper-based are

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used for  electrical insulation.   Glass epoxy laminates are also used  as electrical  insulators.   The New  Tariff  Act contains a  separate Section  XVI which  deals, inter  alia, with electrical  equipment and  parts thereof.   Chapter  85 which forms  part  of  Section  XVI  deals  with  electrical machinery and equipment and parts thereof.  Entry 8546 deals with "electrical  insulators of  any material".   There  is, therefore, a  specific entry  in the  New Tariff Act dealing with electrical insulator of any material.  Under chapter 39 which deals with plastics and articles thereof, chapter Note 2 (n)  which is  set out earlier, provides that this chapter does  not   cover  articles  of  Section  XVI.    Therefore, industrial laminates  and glass  epoxy laminates  which  are used for  electrical insulation  will not fall under Chapter 39 but will fall under Chapter 85 under Entry 8546.00 (Entry 7014 under the New Tariff Act prior to 1.3.1988).      It is  the contention  of the Central Excise Department that industrial  laminates and  glass epoxy laminates cannot be considered  as electrical insulators because these sheets are required  to be cut in the requisite shape and holes may have to  be punched  in them  before they could be fitted as insulators.   However, mere  cutting or  punching holes does not amount  to manufacture.   These  sheets have  insulating properties and  are used  as electrical  insulators.    They cannot be taken out of the category of electrical insulators only because they have to be cut to the requisite shape or a few holes  may be  required to  be required to be punched in them  in  order  that  they  may  fit  into  the  electrical instrument/appliance in  question. The  Tribunal, therefore, has correctly  classified  there  industrial  laminates  and glass epoxy  laminates under  Tariff Item  8546 of  the  New Customs Tariff  (after 1.3.88)  and under  Tariff Entry 7014 under the  New Customs  Tariff upto 28-2-1988. Under the Old Customs Tariff,  however, there  is no express entry dealing with electrical  insulators equivalent  to Entry  8546.00 of the New  Customs Tariff. Entry 15A(2) of the Old Tariff will not cover these laminated sheets also for the same reason as in the  case of  decorative laminated  sheets. These sheets, therefore, have  been rightly classified under the residuary Tariff Entry 68 of the Old Customs Tariff.      To  sum   up,  the   Tribunal  has  rightly  classified decorative laminates  under the  Old Tariff  Entry  68.  The decision  of   the  Tribunal,  however,  in  so  far  as  it classifies decorative  laminated sheets are classified under Tariff Entry  3920.31/3920.37 of  the New Tariff. In respect of  Industrial   laminates  (paper-based)  and  glass  epoxy laminates,  the  Tribunal  has  correctly  classified  these laminates under  Tariff Item  68 of the Old Tariff and under Tariff Entry 7014/8546 of the New Tariff.      Accordingly  these  appeals  are  partly  allowed.  Any entitlement to  refund will  be processed in accordance with the decision  of this Court in Mafatlal Industries Ltd. etc. etc. v. Union of India etc. etc. (1996 [9] SCALE 457). There will be  no order  as to  costs in  the circumstances of the case.