https://www.taxtmi.com/caselaws?id=41228 The Government reviewed the Order-in-Appeal passed by the Appellate Collector of Central Excise, Bombay regarding the classification of polyurethane foam. It was determined that the foam blocks, even after cutting and slicing, remained classified under Tariff Item 15A(3) as polyurethane foam and not as 'articles made of polyurethane foam' under Tariff Item 15A(4. Additionally, the eligibility for a refund was subject to further verification, with the Government directing examination of the time-barred refund claims before any refunds were granted. en-us Fri, 05 Dec 1980 00:00:00 +0530 Mon, 31 May 2010 13:58:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41228 The Government reviewed the Order-in-Appeal passed by the Appellate Collector of Central Excise, Bombay regarding the classification of polyurethane foam. It was determined that the foam blocks, even after cutting and slicing, remained classified under Tariff Item 15A(3) as polyurethane foam and not as 'articles made of polyurethane foam' under Tariff Item 15A(4. Additionally, the eligibility for a refund was subject to further verification, with the Government directing examination of the time-barred refund claims before any refunds were granted. Case-Laws Central Excise Fri, 05 Dec 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41228