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TMI Blog2024 (6) TMI 171X X X X Extracts X X X X X X X X Extracts X X X X ..... say in more than one heading one of which may be specific, other more specific, third most specific and fourth general. The rule requires the authorities to classify the goods in the heading which satisfies most specific description. Here it may also be pointed out that sleeping bags are specifically mentioned under Chapter Heading 9404 30, hence there is no room for doubt to hold that the applicants product will fall under Chapter Heading 9404 30 90. Further, in view of above discussion, it is observed that the impugned product will fall under the category of quilted textile material and accordingly will attract such GST rate as prescribed under Notification No. 01/2017-Central Tax (Rate) dated 28.06.2017 (as amended). As per Schedule II, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... evision No. 2) issued by JOINT SERVICES SPECIFICATION ON BAG SLEEPING MK-4 (DIRECTORATE OF STANDARDISATION DEPARTMENT OF DEFENCE PRODUCTION UNDER THE MINISTRY OF DEFENCE , which is as below: [a] Cloth cotton closely woven 170gm, OG, WR, (Variety -A) [b] Cotton calico khaki (c) Flannelette (known as naram suti kapada) (d) Cotton newar 25 mm Olive green. (e) Cotton newar 13 mm Olive green. (f) Cord, cotton braided mm dia, undyed, Braided Cotton Cord undyed. (g) Fastener for consumer goods synthetic book and loop tape (h) Cotton sewing threads 165d tex x6 olive green (i) Indian Kapok (known as jawa cotton) (j) Plastic slide fastener, closed in heavy duty chain, reversible slider olivegreen shade. 4. The applicant submits that Material used in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecided in any proceedings under any of the provisions of the Act, against the applicant. 9. The application for advance ruling was forwarded to Assistant Commissioner, Central Tax Central Excise, Division-Kanpur Dehat vide letter dated 03.01.2024 to offer their comments/views/verification report on the matter. No views/comments have been offered from the concerned office. But Deputy Commissioner, SGST, Sector-08, Kanpur vide his letter dated 04.01.2024 has reported that Sleeping Bag Mk-4 Large falls under serial No. 438 under Chapter Heading 9404 of Schedule III and is taxable @ 18% (CGST @ 9%, SGST @ 9%). 10. The applicant was granted a personal hearing on 30.01.2024 which was attended by Shri Ram Karan Singh Yadav, Advocate, the authorize ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cotton textile and other articles in the form of stuffed material. The applicant is applying of tender floated by the Ministry of Defense for supply of sleeping bags. Referred as ( SLEEPING BAG MK-4 LARGE ). Further, as per the specification of sleeping bag, provided by the applicant, the sleeping bag should have fulfill the standards of as per the specifications no. JSS-8465-25-2013 (Revision No. 2) issued by JOINT SERVICES SPECIFICATION ON BAG SLEEPING MK-4 (DIRECTORATE OF STANDARISATION DEPARTMENT OF DEFENCE PRODUCTION UNDER THE MINISTRY OF DEFENCE , which is as below: (a) Cloth cotton closely woven 170gm, OG, WR, (Variety -A) (b) Cotton calico khaki (c) Flannelette (known as naram suti kapada) (d) Cotton newar 25 mm Olive green. (e) Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... de of quilted textile materials 12% III 438 9404 Mattress supports , articles of bedding and similar furnish (for example mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed 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 quills. ] 18% 17.1 We further observed 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 V ' to heading having more general description. Further, Hon'ble Supreme Court, in the case of M/s Moorco I ..... X X X X Extracts X X X X X X X X Extracts X X X X
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