https://www.taxtmi.com/caselaws?id=215978 The Tribunal upheld the classification of the product, Polyurethane Moulded Foam Seat Cushion, under Chapter 39 due to its use in manufacturing vehicle cushions. Regarding the stay of demand, the Tribunal directed the deposit of 60% of the duty amount within 10 weeks, with a waiver of the remaining duty, interest, and penalties until the appeal's disposal. The Tribunal found the imposition of penalties on both the firm and partners impermissible, directing partial deposit of the duty amount and waiving the rest until the resolution of the appeal. Compliance was required within a specified deadline, and the applications were disposed of accordingly. en-us Mon, 16 May 2011 00:00:00 +0530 Mon, 27 Aug 2012 20:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=215978 The Tribunal upheld the classification of the product, Polyurethane Moulded Foam Seat Cushion, under Chapter 39 due to its use in manufacturing vehicle cushions. Regarding the stay of demand, the Tribunal directed the deposit of 60% of the duty amount within 10 weeks, with a waiver of the remaining duty, interest, and penalties until the appeal's disposal. The Tribunal found the imposition of penalties on both the firm and partners impermissible, directing partial deposit of the duty amount and waiving the rest until the resolution of the appeal. Compliance was required within a specified deadline, and the applications were disposed of accordingly. Case-Laws Central Excise Mon, 16 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=215978