2003 (6) TMI 375

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..... Order per : V.K. Agrawal, Member (T)]. - This is an application by M/s. Sheela Foam Pvt. Ltd. for waiver of pre-deposit of Central Excise duty amounting to Rs. 73,78,750/-. 2. Shri Praveen Sharma, learned Advocate, submitted that the Applicants manufacture PU Foam sheets, Composite sheets, Taped PU Foam sheets and Cushions which have been classified by them under sub-heading 3921.1 (sic) of .....

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..... rate of Customs Cooperation Council Brussels, regarding classification of flexible Polyurethane foam slabs or sheets for use as Mattresses; that according to said advice, expanded Polyurethane sheets, merely cut into rectangles would be classified under Heading 39.01 despite the fact that they were intended for use as mattresses and the Committee also decided that mattresses of expanded foam or sp .....

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..... impugned Order. 4. After considering the submissions of both the sides we are of the view that the Appellants have made out a strong prima facie case in their favour in view of Note 10 to Chapter 39 and the classification advice from Nomenclature and Classification Directorate of Customs Cooperation Council. We, therefore, stay the recovery of entire amount of duty during the pendency of appeal .....

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