https://www.taxtmi.com/caselaws?id=377399 The Tribunal partially allowed the Revenue's appeal, classifying the polyurethane foam products as articles of foam under chapter heading 39263010. The decision emphasized the significance of evaluating the specific nature and use of products for proper classification under the Central Excise Tariff, ruling in favor of the Revenue based on the products' composition and intended purpose. The Tribunal dismissed allegations of fraud or misstatement by the appellant and upheld the differential duty and interest within the normal period while rejecting proposals for confiscation and penalties. en-us Tue, 26 Mar 2019 00:00:00 +0530 Fri, 30 Aug 2019 11:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377399 The Tribunal partially allowed the Revenue's appeal, classifying the polyurethane foam products as articles of foam under chapter heading 39263010. The decision emphasized the significance of evaluating the specific nature and use of products for proper classification under the Central Excise Tariff, ruling in favor of the Revenue based on the products' composition and intended purpose. The Tribunal dismissed allegations of fraud or misstatement by the appellant and upheld the differential duty and interest within the normal period while rejecting proposals for confiscation and penalties. Case-Laws Central Excise Tue, 26 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377399