Polyurethane foam mattress sheets: classification remains under Heading 39 when cleared without edge tape or textile cover.

Flexible polyurethane foam sheets cut to mattress size, when cleared without industrial tape on the edges and without textile cover, were held to fall under Heading 39 of the Central Excise Tariff rather than Heading 94.04. The classification issue was treated as settled by an earlier Tribunal ruling on the same product description, and the present record did not show the distinguishing features needed for Heading 94.04. On the facts found, the goods matched the earlier classification principle, making the reclassification-based demand unsustainable.

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Issues: Whether flexible polyurethane foam sheets cut to size of mattresses, without affixing industrial tape on the edges and without textile cover, were classifiable under Heading 3921.11 or under Heading 94.04 of the Central Excise Tariff.

Analysis: The classification issue was treated as settled by an earlier Tribunal decision holding that polyurethane foam sheets cut to mattress size, when cleared without industrial tape on the edges and without textile cover, fall under Heading 39 and not under Heading 94. In the present case, the record did not show that the goods were cleared with industrial tape on the edges or with textile cover. On the facts found, the goods matched the description covered by the earlier classification ruling.

Conclusion: The foam sheets were classifiable under Heading 39 of the Central Excise Tariff and not under Heading 94.04, and the appellant succeeded on the classification issue.

Final Conclusion: The demand based on reclassification was unsustainable on the facts found, and the appeals succeeded.

Ratio Decidendi: Polyurethane foam sheets cut to mattress size remain classifiable under Heading 39 of the Central Excise Tariff when cleared without industrial tape on the edges and without textile cover.

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