Classification of Polyurethane Foam - The polyurethane article ...
Polyurethane Furniture Fitting Classified Under Tariff Heading 3926 3010, Not Under Seats Category 9401.
March 29, 2019
Case Laws Central Excise AT
Classification of Polyurethane Foam - The polyurethane article made specifically for fitting on furniture or coach seats, etc., and is not a seat in itself. - correctly classifiable under 3926 3010 and not under 9401 as seats.
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