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Introducing the βIn Favour Ofβ filter in Case Laws.
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<h1>Thermolloyd Polystyrene reclassified under Headings 39.20 and 39.21 per Central Excise Tariff, effective February 10, 1987.</h1> Thermolloyd Polystyrene, initially classified under sub-heading 3922.90, is reclassified under Headings 39.20 and 39.21 according to the Central Excise Tariff. This reclassification is due to the product being produced by moulding polystyrene into blocks of regular geometric shape, which aligns with the criteria outlined in Note 10 of Chapter 39. The change in classification reflects the correct categorization of the product as per the Central Excise guidelines effective from February 10, 1987.