https://www.taxtmi.com/caselaws?id=109540 PU foam sheets and allied products cut only into rectangular or specified dimensions were treated as goods remaining classifiable under Chapter 39, because Note 10 covers plates, sheets and blocks merely cut into regular geometric shapes without further working. The classification guidance distinguishing such cut foam sheets from mattresses under Heading 94.04 supported that view. On that basis, a strong prima facie case was found in the classification dispute, and waiver of pre-deposit was justified. Recovery of the demanded central excise duty was stayed during the pendency of the appeal. en-us Thu, 12 Jun 2003 00:00:00 +0530 Tue, 10 Apr 2012 16:51:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109540 PU foam sheets and allied products cut only into rectangular or specified dimensions were treated as goods remaining classifiable under Chapter 39, because Note 10 covers plates, sheets and blocks merely cut into regular geometric shapes without further working. The classification guidance distinguishing such cut foam sheets from mattresses under Heading 94.04 supported that view. On that basis, a strong prima facie case was found in the classification dispute, and waiver of pre-deposit was justified. Recovery of the demanded central excise duty was stayed during the pendency of the appeal. Case-Laws Central Excise Thu, 12 Jun 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109540