https://www.taxtmi.com/caselaws?id=115394 Tariff classification of flexible polyurethane foam mattresses, pillows, bolsters and quilted fabrics turns on the most specific heading. Heading 94.04 covers mattresses, quilts, cushions and pillows, whether covered or not, including bedding and similar furnishing stuffed, internally fitted, or made of cellular rubber or plastics. Such goods therefore fall under Heading 94.04 rather than the broader plastic heading 39.21 or woven-fabric sub-heading 5806.90. A natural-justice objection does not succeed where multiple personal-hearing opportunities were provided but not used. The classification under Heading 94.04 is sustained and the hearing objection fails. en-us Tue, 31 May 2005 00:00:00 +0530 Tue, 29 May 2012 13:07:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115394 Tariff classification of flexible polyurethane foam mattresses, pillows, bolsters and quilted fabrics turns on the most specific heading. Heading 94.04 covers mattresses, quilts, cushions and pillows, whether covered or not, including bedding and similar furnishing stuffed, internally fitted, or made of cellular rubber or plastics. Such goods therefore fall under Heading 94.04 rather than the broader plastic heading 39.21 or woven-fabric sub-heading 5806.90. A natural-justice objection does not succeed where multiple personal-hearing opportunities were provided but not used. The classification under Heading 94.04 is sustained and the hearing objection fails. Case-Laws Central Excise Tue, 31 May 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115394