1998 (3) TMI 369 - AT - Central Excise

Summary

The appellants manufactured polyurethane foam blocks with scrap arising during production. They sought classification under Heading 3915 and benefit of Notification No. 175/86. Show cause notice alleged classification as articles under Heading 3925. Assistant Collector approved classification under 3915 citing precedent. Collector disagreed, stating the articles were known and traded as such. Tribunal found Collector erred by not following precedent, allowed appeal, and directed consequential relief if any. Compliance with duty demand under Section 35F required for appeal if duty demanded.