F. No. 93/15/87-CX.3 Dated 8-6-1987

Central Excise - Chapter 39 - Classification of integral skinned polyurethane carrying cases - Regarding.- The Board is of the view that integral skinned polyurethane carrying cases would be appropriately classifiable under Heading No. 4201 of the Schedule to the Central Excise Tariff Act, 1985 whereas the polyurethane foam manufactured during the process of manufacture of such integral skinned polyurethane carrying cases would be appropriately classifiable under sub-heading No. 3922.10 of the Schedule to the Central Excise Tariff Act, 1985, as an article of polyurethane foam.