2015 (8) TMI 943 - SCH - Central Excise

Classification of goods - whether the goods manufactured by them are classifiable under sub-heading No. 3921.10 of the Schedule to the Central Excise Tariff as claimed by them or under Heading No. 94.04 of the Tariff - Supreme Court dismissed the appeal as withdrawn. The appeal was filed by the assessee agains the decision of Tribunal 2003 (9) TMI 443 - CESTAT, NEW DELHI ; wherein Tribunal held that where PU Foam sheets cut to size of mattresses have been affixed with industrial tape on the edges, the products have become mattresses classifiable under Heading 94.04.