Central Excise - Classification of Mattresses made out of duty paid blocks of Polyurethane Foam - Regarding - Central Excise - 93/9/92-CX.3

Central Excise - Classification of Mattresses made out of duty paid blocks of Polyurethane Foam - Regarding F. No. 93/9/92-CX.3 Dated 8-7-1992 Government of India Central Board of Excise Customs New Delhi Subject : Central Excise - Classification of Mattresses made out of duty paid blocks of Polyurethane Foam - Regarding. Reference to the Board's Circular No. 1/92-CX.3, dated 24-1-1992 issued from F. No. 93/24/91-CX.3 on the above mentioned subject and to enclose herewith a copy of the letter of the Nomenclature Committee of the Customs Co-operation Council, Brussels for necessary action in the matter as page 2 of the said letter could not be sent along with the Circular under reference and was left behind inadvertently. The inconvenience caused is regretted. Classification of flexible polyurethane foam slabs or sheets for use as mattresses. Enclosed are copies of correspondence exchanged between this Secretariat and the All India Small Scale Polyurethane Foam Manufacturers Association, B-15 16, Industrial Estate, Sanathnagar, Hyderabad-500018, concerning the above-referenced question. This correspondence will be of interest to you if the Association follows up our suggestion that any further enquiry into this matter be addressed to your administration. The enquiry of the Association is of a general nature concerning the HS Classification of flexible polyurethane slabs or sheets for use as mattresses, i.e., whether such products should be classified as other plates, sheets, etc. of cellular plastics of Heading 39.21 or as mattresses of cellular plastics of Heading 94.04. While the question has not been raised in the context of the Harmonized System, the question was addressed by the Nomenclature Committee at its 27th Session with regard to classification under the CCCN.