Notified commodity rule bars rebate for quilt covers distinct from quilts; trade notices cannot expand statutory benefit.

Quilt covers exported by the applicants were held not to fall within the notified article covered by Rule 191A of the Central Excise Rules, 1944, so rebate of duty on inputs was unavailable. The procedure applied only to the notified commodity of cotton quilts or rajais, which presupposed padding or stuffing, whereas quilt covers were merely shells without filling. Chapter 94 classification was treated as relevant only for tariff assessment and not for enlarging the scope of Rule 191A. Departmental trade notices and past practice could not override the rule or create a statutory entitlement to rebate, and the rejection of the claims was sustained.

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Issues: Whether quilt covers exported by the applicants were covered by Rule 191A of the Central Excise Rules, 1944 and eligible for rebate of duty paid on inputs used in their manufacture.

Analysis: The relevant procedure under Rule 191A applied to notified articles and the notification referred to cotton quilts, described as rajais, which presupposed stuffing within layers of cloth. Quilt covers were found to be merely shells or covers without padding and were therefore distinct from quilts. The classification under Chapter 94 was held to be relevant only for assessment and tariff purposes and did not extend the scope of Rule 191A, which operated independently. Trade notices issued by the department were held to have no statutory binding force on quasi-judicial authorities under the scheme of Section 37B. The earlier practice of allowing rebate could not legalise an incorrect procedure or create a right contrary to the rule.

Conclusion: The quilt covers were not eligible for rebate under Rule 191A, the departmental authorities were justified in rejecting the claims, and the decision went against the assessee.

Final Conclusion: The revision application failed because the exported goods did not fall within the notified article for the rebate procedure, and the rejection of the rebate claims was sustained.

Ratio Decidendi: Where a rebate or export procedure is confined to a notified commodity, a distinct article not answering that notified description cannot claim the benefit merely because of past administrative practice or trade notices.

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