Rubberized coir mattresses classification under residual tariff entry denied exemption under the relevant notification.

Uncovered rubberized coir mattresses were treated as classifiable under the residual tariff entry for mattresses of other materials, because that entry covered both covered and uncovered mattresses unless expressly excluded. The goods were found on facts to be mattresses, not mere sheets, and the tariff did not distinguish between covered and uncovered rubberized coir mattresses. The exemption under Notification No. 115/75-C.E. was unavailable for the relevant period because, as amended, it specifically excluded rubberized coir mattresses. Classification under sub-heading 9404.29 therefore resulted in denial of exemption.

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Issues: Whether uncovered rubberized coir mattresses are classifiable under the residual tariff entry for mattresses of other materials and, if so, whether they remain eligible for exemption under Notification No. 115/75-C.E. during the relevant period.

Analysis: The relevant tariff heading for bedding articles covered mattresses of cellular rubber or plastics whether or not covered, while the residual sub-heading for mattresses of other materials was held to include both covered and uncovered mattresses unless the entry expressly excluded uncovered goods. The goods were found on facts to be uncovered mattresses and not mere sheets. Although they were products of the coir industry, the exemption notification, as amended, specifically excluded rubberized coir mattresses during the material period, and no distinction was drawn in the tariff or the notification between covered and uncovered rubberized coir mattresses.

Conclusion: The goods were held classifiable under sub-heading 9404.29 and were not entitled to exemption under Notification No. 115/75-C.E.; the issue was decided against the assessee and in favour of Revenue.

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