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of <h1>Classification Dispute: Polyurethane Foam Mattresses Under Heading 39.21 or 94.04 in Central Excise Rules.</h1> The circular addresses the classification of mattresses made from duty-paid blocks of polyurethane foam under Central Excise regulations. It references a previous circular and includes correspondence between the Central Board of Excise & Customs and the All India Small Scale Polyurethane Foam Manufacturers Association. The main issue is whether these products should be classified under Heading 39.21 as other plates, sheets, etc., of cellular plastics, or under Heading 94.04 as mattresses of cellular plastics. The Nomenclature Committee of the Customs Co-operation Council discussed this classification issue during its 27th Session.
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