'Waste scrap foam sheet' manufactured by the assessee is classified under heading no. 3921 19 00

GST/Excise/ST/VAT: Where Adjudicating Authority found that assessee did not have machinery to manufacture 'PU foam sheets' and manufacturing process adopted by it clearly showed that what was being manufactured was 'waste foam sheet' classifiable under Heading No. 3921 19 00, since there was no rebuttal to findings of Adjudicating Authority, Commissioner(Appeals) was not justified in holding that product in question was 'PU foam sheet' classifiable under Heading No. 3921 12 10 and thus,

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