https://www.taxtmi.com/caselaws?id=52422 Polyurethane foam sheets cut to mattress size and taped on the edges were treated as having acquired the commercial character of mattresses at the time of clearance, so classification followed Heading 94.04 rather than Heading 39.21. The analysis emphasised that excise classification depends on the condition and identity of the goods as cleared, not on the raw sheet alone, and relied on Chapter 39 Note 10 and prior treatment of similar goods. Penalty was not sustained because classification declarations had been filed and no suppression or deliberate evasion was established. en-us Tue, 09 Dec 2003 00:00:00 +0530 Tue, 05 Oct 2010 17:10:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52422 Polyurethane foam sheets cut to mattress size and taped on the edges were treated as having acquired the commercial character of mattresses at the time of clearance, so classification followed Heading 94.04 rather than Heading 39.21. The analysis emphasised that excise classification depends on the condition and identity of the goods as cleared, not on the raw sheet alone, and relied on Chapter 39 Note 10 and prior treatment of similar goods. Penalty was not sustained because classification declarations had been filed and no suppression or deliberate evasion was established. Case-Laws Central Excise Tue, 09 Dec 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52422