https://www.taxtmi.com/caselaws?id=767512 Excise duty on an intermediate quilt panel requires emergence of a distinct and marketable commodity. A quilt panel used exclusively to manufacture exempt rubberized coir mattresses, without independent marketability, cannot be treated as a separately excisable quilt under Heading 9404 90 19. Quilted textile products under Heading 5811 cover products used to make final quilted articles such as bedding or bedspreads, while padded bedding and similar furnishings of Chapter 94 fall outside that heading. The duty demand was therefore unsustainable and the appeal succeeded. en-us Tue, 18 Mar 2025 00:00:00 +0530 Thu, 20 Mar 2025 08:21:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767512 Excise duty on an intermediate quilt panel requires emergence of a distinct and marketable commodity. A quilt panel used exclusively to manufacture exempt rubberized coir mattresses, without independent marketability, cannot be treated as a separately excisable quilt under Heading 9404 90 19. Quilted textile products under Heading 5811 cover products used to make final quilted articles such as bedding or bedspreads, while padded bedding and similar furnishings of Chapter 94 fall outside that heading. The duty demand was therefore unsustainable and the appeal succeeded. Case-Laws Central Excise Tue, 18 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767512