CEGAT Upholds Decision: "Rigid Polyurethane Foam" Not Excisable Under CET

The Appellate Tribunal CEGAT upheld the decision that "Rigid Polyurethane Foam" obtained by insitu process does not fall under CET sub-heading 3926.10 as it is not marketable and therefore not excisable. The decision was in line with the Collector of Central Excise (Appeals) order, with the Respondents not appearing during the hearing.

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The Appellate Tribunal CEGAT, New Delhi considered whether "Rigid Polyurethane Foam" obtained by insitu process falls under CET sub-heading 3926.10. The Tribunal upheld the Collector of Central Excise (Appeals) order, stating the foam is not marketable and hence not excisable. The Respondents did not appear during the hearing.

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