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of <h1>Finance Ministry Clarifies Classification of Polyurethane Cases and Foam Under Central Excise Tariff Act, 1985.</h1> The circular from the Ministry of Finance, Department of Revenue, addresses the classification of integral skinned polyurethane carrying cases under the Central Excise Tariff Act, 1985. The Board has determined that these carrying cases should be classified under Heading No. 4201. Additionally, the polyurethane foam produced during their manufacture should be classified under sub-heading No. 3922.10 as an article of polyurethane foam.
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