Assessable value inclusion: cloth covers for mattresses must be included when goods are cleared with covers for excise assessment. For Central Excise purposes, mattresses, pillows and cushions cleared without covers are assessed on the foam alone; where these goods are cleared with covers, whether assembled or unassembled, the cost of the cloth covers must be included in the assessable value, thereby modifying the earlier Board guidance that covers should be excluded.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Assessable value inclusion: cloth covers for mattresses must be included when goods are cleared with covers for excise assessment.
For Central Excise purposes, mattresses, pillows and cushions cleared without covers are assessed on the foam alone; where these goods are cleared with covers, whether assembled or unassembled, the cost of the cloth covers must be included in the assessable value, thereby modifying the earlier Board guidance that covers should be excluded.
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