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    <title>1990 (3) TMI 163 - CEGAT, NEW DELHI</title>
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    <description>The appeal concerning the classification of rigid polyurethane foam was dismissed, upholding the classification under sub-heading 3909.60. The appeals regarding the demand raised on RT 12 assessments without issuing a show cause notice were allowed, and the demands were set aside. The Tribunal emphasized the importance of issuing a show cause notice for demands on RT 12 assessments, in accordance with principles of natural justice.</description>
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      <description>The appeal concerning the classification of rigid polyurethane foam was dismissed, upholding the classification under sub-heading 3909.60. The appeals regarding the demand raised on RT 12 assessments without issuing a show cause notice were allowed, and the demands were set aside. The Tribunal emphasized the importance of issuing a show cause notice for demands on RT 12 assessments, in accordance with principles of natural justice.</description>
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