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    <title>Central Excise - Chapter 39 - Dispute regarding classification of &#039;Top Skin&#039;, &#039;Bottom Skin&#039;, &#039;Side Skin&#039; and &#039;Shreddings&#039; of Polyurethane foam</title>
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    <description>Polyurethane foam products known as &quot;top skin&quot;, &quot;bottom skin&quot;, &quot;side skin&quot; and &quot;shreddings&quot; are to be classified as waste, parings and scraps of plastics; the earlier Ministry telex directing classification as flexible plastic sheets is withdrawn. Lower formations and trade must be informed and all pending assessments finalised on this basis, applying the departmental acceptance of the appellate classification to other assessees.</description>
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      <title>Central Excise - Chapter 39 - Dispute regarding classification of &#039;Top Skin&#039;, &#039;Bottom Skin&#039;, &#039;Side Skin&#039; and &#039;Shreddings&#039; of Polyurethane foam</title>
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      <description>Polyurethane foam products known as &quot;top skin&quot;, &quot;bottom skin&quot;, &quot;side skin&quot; and &quot;shreddings&quot; are to be classified as waste, parings and scraps of plastics; the earlier Ministry telex directing classification as flexible plastic sheets is withdrawn. Lower formations and trade must be informed and all pending assessments finalised on this basis, applying the departmental acceptance of the appellate classification to other assessees.</description>
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