2003 (12) TMI 132

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..... Agrawal, Member (T)]. - In these two appeals, filed by M/s. J.J. Foam P. Ltd., the issue involved is whether the goods manufactured by them, are classifiable under sub-heading No. 3921.10 of the Schedule to the Central Excise Tariff Act as claimed by them or under Heading No. 94.04 of the Tariff as confirmed by the Commissioner (Appeals), under the impugned order. 2. Shri V. Valte, learned SD....

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....erit classification under Heading No. 39.21 of the Tariff; that the same position was reiterated in Board's Circular dated 17-12-91 which conveyed to the field formations the view point of the Nomenclature Committee, which has unanimously agreed to classify the expanded Polyurethane foam sheets merely cut into rectangle in CCCN Heading 39.01 despite the fact that they were intended for use as matt....

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....red the submissions of both the sides. We observe that the Tribunal has considered the question of classification of PU Foam sheets cut to size of mattresses with industrial tape affixed on the edges in the appellants own case as reported in 2001 (138) E.L.T. 1387 (Tribunal). The Tribunal after considering the submissions of both the sides and Note 10 to Chapter 39 of the Central Excise Tariff obs....

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....under Heading No. 39.21. The goods presented for assessment should be sheets and not mattresses even when the sheets have been obtained by cutting of the PU Foam for use in mattresses. The Trade Notice does not provide that mattresses as such will be classifiable differently when they are specifically covered by Heading No. 94.04. Regarding clarification received from the Customs Cooperative Co....