Classification of polyurethane foam skins reclassified as waste parings and scraps, prior guidance withdrawn and assessments to be finalised. Polyurethane foam products known as 'top skin', 'bottom skin', 'side skin' and 'shreddings' are to be classified as waste, parings and scraps of plastics; the earlier Ministry telex directing classification as flexible plastic sheets is withdrawn. Lower formations and trade must be informed and all pending assessments finalised on this basis, applying the departmental acceptance of the appellate classification to other assessees.
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Classification of polyurethane foam skins reclassified as waste parings and scraps, prior guidance withdrawn and assessments to be finalised.
Polyurethane foam products known as "top skin", "bottom skin", "side skin" and "shreddings" are to be classified as waste, parings and scraps of plastics; the earlier Ministry telex directing classification as flexible plastic sheets is withdrawn. Lower formations and trade must be informed and all pending assessments finalised on this basis, applying the departmental acceptance of the appellate classification to other assessees.
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