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TMI Blog2014 (4) TMI 334X X X X Extracts X X X X X X X X Extracts X X X X ..... articles ready for use), then by virtue of note 10 of Chapter 39, such products would merit classification under Heading No.39.21, from 28.2.86 onwards. Despite the above Board Circular, having been brought to the notice of the adjudicating authority, the said authority failed to analyze the clarification and even to refer to it. - The Board circular is clear. Irregular blocks of polyurethane form which is an intermediary product manufactured by the appellant requires to be classified under Tariff Heading 39.21 as clarified in the Circular and is therefore entitled to exemption under Notification No. 50/2003-CE. - Decided in favour of assessee. - Appeal No.58527 of 2013 - Final Order No.50961/2014 - Dated:- 4-3-2014 - Shri G. Raghur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ture of polyurethane foam and products and polyurethane foam products and others falling under Tariff Item 3921 13 10 and 3926 90 91, respectively of CETA, 1985. Vide the letter dated 18.1.2010, the appellant filed a declaration claiming exemption under Notification No.50/2003-CE dated 10.6.2003, from the whole of the duty of excise in respect of excisable goods manufactured and cleared from an area notified in Annexure II to the said Notification. In this declaration, the appellant asserted that the finished products intended to be manufactured by them were (i) Polyurethane foam products falling under sub-heading 3921 13 10 and (ii) Polyurethane foam products and others falling under sub-heading 3926 90 91. The declaration did not menti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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/article would be of a regular geometric shape only. In conclusion, the Circular 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 when not cut, they become articles ready for use), then by virtue of note 10 of Chapter 39, such pro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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