Central Excise - Chapter 39 - Dispute regarding classification of 'Top Skin', 'Bottom Skin', 'Side Skin' and 'Shreddings' of Polyurethane foam

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..... [From F. No. 93/46/88-CX.3] Government of India Ministry of Finance (Department of Revenue) New Delhi Subject : Central Excise - Chapter 39 - Dispute regarding classification of 'Top Skin', 'Bottom Skin', 'Side Skin' and 'Shreddings' of Polyurethane foam. Attention is invited to the instructions contained in Ministry's Telex F. No. 93/16/87-CX.3, dated 28-12-1987 on the c .....

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..... 12-1987. However, such goods should have been classified under heading No. 39.15 of the CET as 'Parings, waste, scrap' etc. of plastics. He invited the attention of the Conference to the CEGAT Order 833/87-C, dated 20-10-1987 which has classified such goods under heading No. 39.15 as 'waste, paring and scrap' of plastics. This Order has been accepted by the Board with the result that the principle .....

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..... r telex F. No. 93/16/87-CX.3, dated 28-12-1987 should be revised accordingly. The Deputy Chief Chemist, CRCL, who was present at the Conference, also endorsed this view. 3. The Board agrees with the above view of the Conference and accordingly clarifies that polyurethane foam products commonly known as 'top skin', 'bottom skin', 'side skin' and 'shreddings' would be appropriately classifiable un .....

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