Classification of polyurethane foam products obtained in the mould - Central Excise - 10/89

Classification of polyurethane foam products obtained in the mould Circular No. 10/89 Dated 10-2-1989 [From F. No. 93/47/88-CX.3] Government of India Ministry of Finance (Department of Revenue) New Delhi Subject : Classification of polyurethane foam products obtained in the mould A doubt has been raised as to whether the rigid polyurethane foam products of regular and irregular shape, where the manufacturing process takes place in moulds which give the products their predetermined shape, should be classified under sub-heading No. 3909.80 as primary forms of polyurethane in terms of Chapter Note 6(a) to Chapter 39 or under heading No. 39.21 or as 'article of polyurethane foam' under heading No. 39.22 during the period from 28-2-1986 to 9-2-1987 and under headings numbers 39.22 to 39.26 from 10-2-1987 onwards, if such products are articles as to be used for specific purpose. 2. While examining the issue in detail, various factors including the opinion of the Deputy Chief Chemist, CRCL, New Delhi has been taken into account. A copy of his opinion is enclosed. Against this background, it is viewed that, in the case of polyurethane foam products obtained by pouring the reaction obtained in the moulds. In such cases, primary forms cannot be said to have arisen. In this respect, para 7 of the Deputy Chief Chemist's enclosed report is very relevant. It has been stated therein that in such cases, no primary form is obtained before the formation of resin in the mould and, therefore, polyurethane foam products/articles obtained in the mould cannot be classified under Sub-heading No. 3909.60 as 'primary forms' of polyurethane. As a result, the polyurethane foam products/articles obtained in the mould have to be classified either under Heading No. 39.21 or under Heading Nos. 39.22 to 39.26. 3. In this context, a doubt may arise as to what is a 'block of regular geometric shape' for the purpose of classification of a product under Heading No. 39.21. Since geometry is the science of properties and relations of magnitude (as lines surfaces, solids) in space, any shape could be considered to be a geometric shape. A regular geometric shape would be a shape following or exhibiting a principle. A 'principle' in this context would mean a plan of action. The predetermined shape of the polyurethane foam product/article in the mould is the result of such 'principle' or plan of action. All this would imply that if the shape of the polyurethane foam product/article obtained in the mould is predetermined or pre-planned, such a product, such a product/article would be of a regular geometric shape only. Therefore, a 'block of regular geometric shape' would mean a block having a shape following or exhibiting a principle or, to be precise, a block with a pre-determined or pre-planned shape. 4. Accordingly, it is hereby clarified that if the polyurethane foam products obtained are in the form of blocks of regular geometric shape, that is to say, are similar to each other in dimension like height, breadth, length and curvature whether or not printed or otherwise surface-worked, uncut or cut into rectangles (including squares) but not further worked (even if when so cut, they become articles ready for use) then, by virtue of note 10 of Chapter 39, such products would merit classification under Heading No. 39.21 from 28-2-1986 onwards. If the polyurethane foam goods obtained in the moulds are 'articles of polyurethane foam' classifiable as 'articles of polyurethane foam' under Heading No. 39.22 to 39.26 from 10-2-1987 onwards. 5. The above guidelines may be brought to the notice of the lower field formations and the trade interests may also be suitably advised. 6. All pending assessments may be finalized on the above basis.