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TMI Blog1997 (11) TMI 116X X X X Extracts X X X X X X X X Extracts X X X X ..... t Covers" and Central Excise duty paid on the cotton fabrics used in the manufacture of such Quilt Covers. The reasons for rejection by Asstt. Commissioner is that only Cotton Quilts (Rajais) is eligible for rebate under Rule 191A and not Quilt Covers as the same has not been notified. Their appeal, too, was rejected. 3.S/Shri M.H. Patil, Advocate together with P.C. Sharma, Manager in the applicants firm were heard on 8-10-1997. The learned Advocate quoting various dictionary meanings of Quilt concluded that Quilt could be a stuffed one or a two layer bed cover without stuffing. He further contended that since 1958 when Quilt was notified they have been exporting the Quilt Covers after due permission under Rule 191A and they were hitherto ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eported in 1983 (12) E.L.T. 116 (Bom.) = 1983 ECR 65D (Bombay) and the Supreme Courts decision in the case of Sakarwala Brothers [1967 (XIX) STC 24] in a Sales Tax case and Tribunal's decision in the case of Madhu Chemicals [1986 (23) E.L.T. 166 (Tribunal)]. In fine, the advocate pleaded that under the given set of situation after having paid duty, having worked under supervision of Central Excise, having got permission under Rule 191A and having exported the goods, their rebate claims should not be denied. 5.Govt. after carefully going through the various documents observes that the short point for decision is whether the exports of "Quilt Covers" were covered under procedure prescribed vide extant Rule 191A of the Central Excise Rules an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ta High Court decision in the case of New India Rubber Works (P) Ltd. is not relevant. The pleas that dictionary meaning includes Quilt covers as Quilts; past practice broken without issue of notice etc. are not tenable and is accordingly rejected. 7.As regards the classification of quilt covers under Chapter 94, it is primarily meant for classifying the goods for purposes of assessment and grant of exemption, if any in accordance with the Central Excise Act, 1944 and for determination of dutiability. The classification under Chapter 94 does in no way either debar or help in the extension of the procedure prescribed under Rule 191A, which is independent of the Central Excise Tariff Act, 1985. This is further strengthened from the fact that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... "bed speards" are the same. The trade notice dated 13th April 1967 delineates the procedure in respect of "Camping bed covers" and "Seat Cushions" in terms of the Notification issued under Rule 191A and not in respect of "Seat Cushion Covers" as sought to be pleaded by the advocate. Hence the applicants pleadings are not acceptable. 10.In respect of the various decisions relied upon by the applicants, to aver that a general term used for any commodity cover all its forms and varieties, i.e. "milk" to include "milk powder", "Sugar" to include "Sugar of any shape, colour, texture or density", "Precipitated Silica" to include "Silica" is definitely distinguishable in respect of the terms "quilt" and "quilt covers". To become quilt (shells) co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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