https://www.taxtmi.com/caselaws?id=49193 Quilt covers exported by the applicants were held not to fall within the notified article covered by Rule 191A of the Central Excise Rules, 1944, so rebate of duty on inputs was unavailable. The procedure applied only to the notified commodity of cotton quilts or rajais, which presupposed padding or stuffing, whereas quilt covers were merely shells without filling. Chapter 94 classification was treated as relevant only for tariff assessment and not for enlarging the scope of Rule 191A. Departmental trade notices and past practice could not override the rule or create a statutory entitlement to rebate, and the rejection of the claims was sustained. en-us Tue, 04 Nov 1997 00:00:00 +0530 Thu, 12 Aug 2010 13:41:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49193 Quilt covers exported by the applicants were held not to fall within the notified article covered by Rule 191A of the Central Excise Rules, 1944, so rebate of duty on inputs was unavailable. The procedure applied only to the notified commodity of cotton quilts or rajais, which presupposed padding or stuffing, whereas quilt covers were merely shells without filling. Chapter 94 classification was treated as relevant only for tariff assessment and not for enlarging the scope of Rule 191A. Departmental trade notices and past practice could not override the rule or create a statutory entitlement to rebate, and the rejection of the claims was sustained. Case-Laws Central Excise Tue, 04 Nov 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49193