Central Excise - Classification of Mattresses made out of duty paid blocks of Polyurethane Foam - Regarding

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..... l 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 o .....

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..... ttresses, 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.
Circular, .....

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