2004 (1) TMI 539 - AT - Central Excise

Summary

Issues: Classification of flexible polyurethane foam sheets under Central Excise Tariff.

The appellants, engaged in manufacturing plastics, claimed classification of flexible polyurethane foam sheets under Chapter 3921.11 of Central Excise Tariff. Show cause notices were issued for re-classification under Heading 94.04 on the basis of clearing sheets cut to mattress size. The Tribunal's decision in Sheela Foam Pvt. Ltd. v. CCE, Ghaziabad, established that foam sheets cut to mattress size, without industrial tape on edges or textile cover, fall under Heading 39, not Heading 94 of the Central Excise Tariff.

The Tribunal found no evidence that the foam sheets in this case were cleared with industrial tape on edges or a textile cover. Consequently, the impugned order was set aside, and the appeals were allowed.