https://www.taxtmi.com/caselaws?id=111330 P.U. foam sheets cut for use as mattresses remained classifiable as plastic sheets under Heading 39.21 because Note 10 to Chapter 39 covers plates, sheets, film, foil and strip of plastics, including regular geometric shapes, so long as they are not further worked. The Revenue produced no evidence that the goods had been further worked, and the record showed no reinforcing or edge support that would give them the character of finished mattresses. On that basis, Heading 94.04 for mattresses was not attracted, and the goods were correctly classified under Heading 39.21. en-us Mon, 22 Mar 2004 00:00:00 +0530 Mon, 23 Apr 2012 10:41:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111330 P.U. foam sheets cut for use as mattresses remained classifiable as plastic sheets under Heading 39.21 because Note 10 to Chapter 39 covers plates, sheets, film, foil and strip of plastics, including regular geometric shapes, so long as they are not further worked. The Revenue produced no evidence that the goods had been further worked, and the record showed no reinforcing or edge support that would give them the character of finished mattresses. On that basis, Heading 94.04 for mattresses was not attracted, and the goods were correctly classified under Heading 39.21. Case-Laws Central Excise Mon, 22 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111330