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    <title>2012 (7) TMI 675 - CESTAT, BANGALORE</title>
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    <description>The Tribunal allowed the change of name from M/s. Soft Foam Industries Pvt. Ltd. to M/s. Sheela Foam Pvt. Ltd. due to a merger approved by the Delhi High Court. The appeal on the classification of Quilted Textile product was partly allowed in favor of the appellant, classified under heading 5810.00. The Tribunal upheld treating the value as cum-duty price, following a Supreme Court precedent, and rejected the Revenue&#039;s appeal. The decision was issued on 24.01.2012.</description>
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