Thermolloyd Polystyrene classifiable under sub-heading No. 3922.90 - Central Excise - 232/175/88-CX.7

Thermolloyd Polystyrene classifiable under sub-heading No. 3922.90 Letter No. 232/175/88-CX.7 Dated 9-1-1989 Government of India Ministry of Finance (Department of Revenue) New Delhi Thermollyd produced by feeding the raw material 'Polystyrene' into performer and then moulding it as blcoks of size 1 m x 1m x 1/2m x 1/2m which were cut into sheets/plates of different thickness is not classified under sub-heading 3922.90 (3926.90 with effect from 10-2-1987). 2. In this regard attention is drawn to Note 10 of Chapter 39 of the Central Excise Tariff which clearly states that the blocks of regular geometric shape will be covered within Headings 39.20 and 39.21. Thus, the product referred to above, would be classifiable under these Headings.