https://www.taxtmi.com/caselaws?id=95468 Sleeping bags were held classifiable under Chapter heading 94.04 as articles of bedding, because the heading's ordinary scope was not narrowed by the HSN's separate mention of sleeping bags. The classification was upheld against the assessee. For valuation, where the sale price represented the assessee's total realisation, it had to be treated as cum-duty price inclusive of excise duty. The duty computation based on treating sale price as assessable value was corrected, and recomputation on a cum-duty basis was directed, giving the assessee partial relief. en-us Thu, 01 Feb 2001 00:00:00 +0530 Mon, 12 Dec 2011 16:25:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95468 Sleeping bags were held classifiable under Chapter heading 94.04 as articles of bedding, because the heading's ordinary scope was not narrowed by the HSN's separate mention of sleeping bags. The classification was upheld against the assessee. For valuation, where the sale price represented the assessee's total realisation, it had to be treated as cum-duty price inclusive of excise duty. The duty computation based on treating sale price as assessable value was corrected, and recomputation on a cum-duty basis was directed, giving the assessee partial relief. Case-Laws Central Excise Thu, 01 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95468