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of <h1>CBEC Clarifies Quilts and Quilted Bedspreads Under Chapter 9404 Are Excluded From Notification No. 30/2004 Benefits.</h1> The Central Board of Excise and Customs (CBEC) has clarified that the benefits of Notification No. 30/2004 do not apply to quilts and quilted bedspreads. These items are classified under Chapter 9404, which covers finished articles of bedding and furnishing, rather than Chapter 5811, which pertains to quilted textile materials used in manufacturing such products. The CBEC emphasizes that Chapter 9404 includes items like quilts and bedspreads that are internally fitted or padded, thus excluding them from the benefits of the specified notification.
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