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2011 (3) TMI 1311 - GOVERNMENT OF INDIAApplication for revision - Classification - whether mere exceptional or possible use of the bedspreads in place of quilt can not make the product a quilt so as to be covered under the Heading No. 9404 - Held that:- As from Explanatory Notes of 9404, it is clear that the goods more specifically classifiable under 9404. Government further observes that the quilts are not always made of bulky stuffing. There are various types quilts available in market, which have very light stuffing - Decided against the assessee
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