CBEC denies benefits of Notification No 30/2004 to quilts & quilted bedspreads

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....egarding classification of Quilts and Quilted bed spreads. These are ready to use products. The process of manufacture of these products is that between two layers of fabrics, a layer of cotton/synthetic fabric, etc is placed­ and thereafter, it is stitched and converted into made-ups and articles of bedding. The general practice as per the trade has been to classify the products under chapter....

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....sis supplied). The made up goods are defined by Section Note 7 of Section XI. In this context, the term 'used in the manufacture' is important to note. It means that heading 5811 covers only materials which are further used in making of quilted final products like bedding or bedspreads. Further HSEN to this Chapter Heading also state that the heading does not cover made up goods of this Sect....

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....counterpanes and also quilts for baby - carriages) eiderdowns and duvets (whether of down or any other filling/mattress protectors ,bolsters, Pillows/cushions, pouffes, etc' 3.2. Quilts, Quilted bedspread etc are articles of bedding and are covered under the Explanation (B) (2) as mentioned above. 4. From the above discussion, it is seen that what is covered by the Heading 5811 is the Quilte....