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Classification of quilts and quilted bedspreads as articles of bedding excludes them from textile-material tariff benefits under tariff law. Finished quilts and quilted bedspreads are articles of bedding and not textile inputs; the textile-material heading excludes made-up goods, so finished quilts and bedspreads are classifiable under the heading for articles of bedding and therefore are not eligible for the benefits of Notification No 30/2004.
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Provisions expressly mentioned in the judgment/order text.
Classification of quilts and quilted bedspreads as articles of bedding excludes them from textile-material tariff benefits under tariff law.
Finished quilts and quilted bedspreads are articles of bedding and not textile inputs; the textile-material heading excludes made-up goods, so finished quilts and bedspreads are classifiable under the heading for articles of bedding and therefore are not eligible for the benefits of Notification No 30/2004.
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