2002 (2) TMI 684

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....ation No. 59/87. The lower authorities however came to the conclusion that the goods under import were plastic sheets in the form of rolls. The imported goods are 15 mm thick, they would be considered as 'poret foam sheets' classified under Heading 39.21. The lower authorities while coming to the decision considered that one cubic feet of the imported material will contain 2300 sq. ft. for dust collection internal area and the items are manufactured in a sophisticated manner. They also took note of Test House report that filtering material was required to be made up of flexible foam only and that the imported material was required to be slit/cut depending on the requirements to be used specifically as filter elements/parts and that the pres....

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....under sub-heading 8421.99 of the Customs Tariff and not under sub-heading 3926.90, an article of polyurethane sheet. He submitted that the decision of this Bench in the case of John Flower India Ltd., Final Order No. 878, 899 of 2001, dated 8-5-2001 [2001 (135) E.L.T. 1320 (T)] and submitted that, that order did not consider the Tribunal's decision in the case of Titanium Equipments & Moulds Mfg Co. Ltd. reported in [1999 (107) E.L.T. 112]. Their goods being of the same kind as in the Titanium case, therefore it should get the benefit of classified under Chapter 8421.99 as parts of filters and not under 39.21, as held in the case of John Flower by this Bench order No. 878-899 of 2001. To a specific question from the Bench that in the case o....