TMI Blog2020 (2) TMI 1468X X X X Extracts X X X X X X X X Extracts X X X X ..... should be of anti-carcinogen, anti-allergic material, containing 50% cotton. Further as per the description provided by the applicant the inner fill is quilted in order to keep the layer intact. In view of this, we observe that the sleeping bag in question is made up of textile material, does not have fill of feather or down and quilted to keep the layer intact. As per the Rule 3a of the Rules of Interpretation, as applicable to the Customs Tariff, the heading which provides the most specific description shall be preferred to heading having more general description - in view of the application of the applicant the impugned product falls under the category of quilted textile material and accordingly liable to be classified under Chapter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecifications were also prescribed. 3). As per applicant, quilting is used for providing insulation and support through stuffing to keep the layers intact which is the basic requirement of the tender and their sleeping bag is quilted with other textile material which does not include filling with Feathers or down . 4). Accordingly, the applicant has sought an advance ruling regarding classification of their products as to whether it would qualify as Other Sleeping Bag, filled and/or quilted with other textile material (excluding filling of Feathers or down) falling under Chapter Heading 94043090 and attract GST at the rate of 12% Adv. (6% CGST 6% SGST). 5). The applicant has further submitted that quilting is a synonymies terms ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... her may be classified under CSH 94043090 at 18% tax rate . Further it is also reported that In view of the above, it is clear that Notf. No. 01/2017-Central Tax rate dated 28.06.2017 is applicable on CSH 9404 having products wholly made of quilted textile materials. But it is not clear whether the product, under reference may be classified under 94043090, covers under this notification or not. It has also been reported by the Jurisdictional GST officer that no proceeding or question raised is pending or decided by his office on the subject issue as per the records available. 8). The applicant was granted a personal hearing on 04.02.2020. Shri Rishabh Garg, Proprietor, Sh. Ambuj Agarwal, General Manager and Sh. Amit Awasthi, Advoc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on their product sleeping bag . As per the description provided by the applicant and as per the Specification of sleeping bag of tender notice of NDRF, the sleeping bag should have insulation of non allergic synthetic fill, outer shell should be of 100% polyester and treated with a durable water repellant finish, inside shell should be of anti-carcinogen, anti-allergic material, containing 50% cotton. Further as per the description provided by the applicant the inner fill is quilted in order to keep the layer intact. In view of this, we observe that the sleeping bag in question is made up of textile material, does not have fill of feather or down and quilted to keep the layer intact. 12) Now coming to the classification of the produc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g 7009; (c) articles of Chapter 71; (d) parts of general use as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39), or safes of heading 8303; (e) furniture specially designed as parts of refrigerating or freezing equipment of heading 8418; furniture specially designed for sewing machines (heading 8452); (f) lamps and lighting fittings of Chapter 85; (g) furniture specially designed as parts of apparatus of heading 8518 (heading 8518), of headings 8519 or 8521 (heading 8522) or of headings 8525 to 8528 (heading 8529); (h) articles of heading 8714; (ij) dentists' chairs incorporating dental appliances of heading 9018 or dentists' spittoons (heading ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or internally fitted with any material or of cellular rubber or plastics, whether or not covered [other than coir products (except coir mattresses), products wholly made of quilted textile materials and cotton quilts] 18% 14) We further observe that as per the Rule 3a of the Rules of Interpretation, as applicable to the Customs Tariff, the heading which provides the most specific description shall be preferred to heading having more general description. Further Hon'ble Supreme Court, in the case of M/s. Moorco India Vs Collector of Customs, Madras , has observed that Where the class of goods manufactured by an assessee falls say in more than one heading one of which may be specific, other more sp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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