1998 (10) TMI 234

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....t. Shri H.K. Jain, SDR, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. - The above appeal arises out of the order of the Collector of Central Excise, Ahmedabad confirming a demand of Rs. 7,03,017/- on waste, paring and scrap of flexible polyurethane foam, by denying the benefit of Notification 53/88 at Sl. No. 24 of the Table annexed thereto on the ground that they were....

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.... shreddings would be appropriately classifiable under CET sub-heading 39.15 as "waste, parings and scrap of plastics", and Shri H.K. Jain, learned SDR for the Revenue. 3. We find that the adjudicating authority has come to the conclusion that the assessee has misled the Department by way of classifying their product in question as of `plastics' and not of `flexible polyurethane foam'. The ....

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....plastic, of other plastics of flexible polyurethane foam - (1) top skin, (2) bottom skin (3) side skin (4) other cuttings. After the issue of the Trade Notice, the appellants filed revised classification list 6/88-89 classifying top skin, side skin, etc. under CET sub-heading 3915.90 and claiming exemption from payment of duty under Sl. No. 24 of the Table annexed to Notification 53/88, dated 1-3-....