https://www.taxtmi.com/caselaws?id=107950 Tariff classification of PU foam sheets depends on the form in which they are cleared from the factory and whether further working changes their identity. Sheets cut to mattress size and reinforced with industrial tape on the edges assume the character of mattresses and fall under Heading 94.04. PU foam sheets merely cut to mattress or cushion size, without such tape or further working, remain sheets under Heading 39.21 even if intended for later use as mattresses or cushions. On remand, the assessable value must be recomputed on a cum-duty basis in line with the applicable valuation principle. en-us Wed, 10 Sep 2003 00:00:00 +0530 Wed, 28 Mar 2012 10:22:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107950 Tariff classification of PU foam sheets depends on the form in which they are cleared from the factory and whether further working changes their identity. Sheets cut to mattress size and reinforced with industrial tape on the edges assume the character of mattresses and fall under Heading 94.04. PU foam sheets merely cut to mattress or cushion size, without such tape or further working, remain sheets under Heading 39.21 even if intended for later use as mattresses or cushions. On remand, the assessable value must be recomputed on a cum-duty basis in line with the applicable valuation principle. Case-Laws Central Excise Wed, 10 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107950