2003 (6) TMI 375

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... Shri Jagdish Singh, JDR, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. - This is an application by M/s. Sheela Foam Pvt. Ltd. for waiver of pre-deposit of Central Excise duty amounting to Rs. 73,78,750/-. 2. Shri Praveen Sharma, learned Advocate, submitted that the Applicants manufacture PU Foam sheets, Composite sheets, Taped PU Foam sheets and Cushions which have....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....25-7-91 received from Nomenclature & Classification Directorate of Customs Cooperation Council Brussels, regarding classification of flexible Polyurethane foam slabs or sheets for use as Mattresses; that according to said advice, expanded Polyurethane sheets, merely cut into rectangles would be classified under Heading 39.01 despite the fact that they were intended for use as mattresses and the Co....