1999 (5) TMI 186 - AT - Customs

Summary

The appeal by M/s. Shreeji Industries involved classifying imported foam sheets under Customs Tariff Act. The Customs Tribunal upheld the classification under sub-heading 3926.40 instead of 9603.40 as claimed by the appellants, as the foam sheets were considered raw materials, not finished paint pads. The appeal was rejected.