https://www.taxtmi.com/caselaws?id=111885 Flexible polyurethane foam sheets cut to mattress size, when cleared without industrial tape on the edges and without textile cover, were held to fall under Heading 39 of the Central Excise Tariff rather than Heading 94.04. The classification issue was treated as settled by an earlier Tribunal ruling on the same product description, and the present record did not show the distinguishing features needed for Heading 94.04. On the facts found, the goods matched the earlier classification principle, making the reclassification-based demand unsustainable. en-us Thu, 22 Jan 2004 00:00:00 +0530 Wed, 25 Apr 2012 16:55:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111885 Flexible polyurethane foam sheets cut to mattress size, when cleared without industrial tape on the edges and without textile cover, were held to fall under Heading 39 of the Central Excise Tariff rather than Heading 94.04. The classification issue was treated as settled by an earlier Tribunal ruling on the same product description, and the present record did not show the distinguishing features needed for Heading 94.04. On the facts found, the goods matched the earlier classification principle, making the reclassification-based demand unsustainable. Case-Laws Central Excise Thu, 22 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111885