https://www.taxtmi.com/circulars?id=7094 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. en-us Wed, 11 Nov 1987 00:00:00 +0530 Thu, 09 Jul 2009 12:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=7094 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. Circulars Central Excise Wed, 11 Nov 1987 00:00:00 +0530 https://www.taxtmi.com/circulars?id=7094