https://www.taxtmi.com/caselaws?id=339912 Tents classifiable under Chapter 63 and made of cotton, with no textile material other than cotton, fell within Notification No. 29/04-CE. The presence of poles, rods, pins and similar non-textile accessories did not exclude the goods from the exemption where they were cleared as tents and the accessories formed part of the assessable value. On that basis, the tents qualified for the concessional 4% rate under the notification, and the Revenue's challenge failed. en-us Wed, 11 Jan 2017 00:00:00 +0530 Thu, 24 Aug 2017 14:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339912 Tents classifiable under Chapter 63 and made of cotton, with no textile material other than cotton, fell within Notification No. 29/04-CE. The presence of poles, rods, pins and similar non-textile accessories did not exclude the goods from the exemption where they were cleared as tents and the accessories formed part of the assessable value. On that basis, the tents qualified for the concessional 4% rate under the notification, and the Revenue's challenge failed. Case-Laws Central Excise Wed, 11 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339912