https://www.taxtmi.com/caselaws?id=767512 Quilt panel emerging during manufacture of rubberized coir mattresses was not treated as a separately marketable quilt under Heading 9404 90 19 because it was used exclusively in exempt final products and no independent marketability was shown. Applying the principle that excise duty cannot be sustained where manufacture is incomplete and the article does not emerge as a distinct marketable commodity, the duty demand was held unsustainable. The discussion also noted that Board guidance on Heading 5811 covers quilted textile products used in making quilted final products, while padded bedding and similar furnishing articles of Chapter 94 fall outside that heading. 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 Quilt panel emerging during manufacture of rubberized coir mattresses was not treated as a separately marketable quilt under Heading 9404 90 19 because it was used exclusively in exempt final products and no independent marketability was shown. Applying the principle that excise duty cannot be sustained where manufacture is incomplete and the article does not emerge as a distinct marketable commodity, the duty demand was held unsustainable. The discussion also noted that Board guidance on Heading 5811 covers quilted textile products used in making quilted final products, while padded bedding and similar furnishing articles of Chapter 94 fall outside that heading. Case-Laws Central Excise Tue, 18 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767512