https://www.taxtmi.com/caselaws?id=294062 A sleeping bag made of textile material, without feather or down filling, was classified under tariff item 9404 30 90 because Chapter 94 covers bedding articles and tariff item 9404 30 specifically covers sleeping bags. The reasoning distinguished the feather- or down-filled sub-entry from the residual entry for other sleeping bags, and applied the principle that the more specific description prevails over the general description. The article was also treated as falling within the quilted textile material category, making it chargeable to GST at the rate applicable to that entry under the relevant rate notification, as amended. en-us Tue, 11 Feb 2020 00:00:00 +0530 Mon, 17 Mar 2025 11:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=294062 A sleeping bag made of textile material, without feather or down filling, was classified under tariff item 9404 30 90 because Chapter 94 covers bedding articles and tariff item 9404 30 specifically covers sleeping bags. The reasoning distinguished the feather- or down-filled sub-entry from the residual entry for other sleeping bags, and applied the principle that the more specific description prevails over the general description. The article was also treated as falling within the quilted textile material category, making it chargeable to GST at the rate applicable to that entry under the relevant rate notification, as amended. Case-Laws GST Tue, 11 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=294062