https://www.taxtmi.com/caselaws?id=99700 The appeal by the Revenue was allowed, and the goods manufactured by M/s. Sheela Foams were classified as mattresses under Heading No. 94.04 of the Central Excise Tariff. The Tribunal emphasized that the transformation of Polyurethane foam sheets into mattresses for marketability was crucial for classification, distinguishing between the two categories. The matter was remanded for further examination by the Asstt. Commissioner to ensure a comprehensive re-analysis of the classification issue based on the Tribunal's observations. en-us Thu, 06 Jan 2000 00:00:00 +0530 Sat, 28 Jan 2012 13:20:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99700 The appeal by the Revenue was allowed, and the goods manufactured by M/s. Sheela Foams were classified as mattresses under Heading No. 94.04 of the Central Excise Tariff. The Tribunal emphasized that the transformation of Polyurethane foam sheets into mattresses for marketability was crucial for classification, distinguishing between the two categories. The matter was remanded for further examination by the Asstt. Commissioner to ensure a comprehensive re-analysis of the classification issue based on the Tribunal's observations. Case-Laws Central Excise Thu, 06 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99700