Classification of air pillows and mattresses made from rubberised textile fabrics falls under Heading 6301.00, not Chapter 40.

Air pillows and air mattresses made from rubberised textile fabrics were held classifiable under Heading 6301.00 as made-up textile articles, not under Heading 40.16 of the Central Excise Tariff Act, 1985. The tariff scheme treated Chapter 40 as covering articles of vulcanised rubber and excluded textile articles, while goods made from rubberised textile fabrics fell within Chapter 63. On that basis, the classification under Chapter 40 was unsustainable and the duty demand based on that heading was not upheld.

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Issues: Whether air pillows and air mattresses manufactured out of rubberised textile fabrics were classifiable under Heading 40.16 of the Central Excise Tariff Act, 1985 or under Heading 6301.00 as made-up textile articles.

Analysis: The goods were admittedly made out of rubberised textile fabrics. The relevant tariff scheme excluded textile articles from Chapter 40, and Heading 40.16 covered articles of vulcanised rubber, not articles made from rubberised textile fabric. On the other hand, the fabrics used as inputs had been treated by the departmental authorities as falling under Chapter 59, and articles made from such textile fabrics were covered by Chapter 63 as made-up textile articles not elsewhere specified. In that statutory setting, the classification adopted in the impugned order under Chapter 40 was not sustainable.

Conclusion: The goods were correctly classifiable under Heading 6301.00 and not under Heading 40.16.

Final Conclusion: The disputed products were held to be textile-based made-up articles and the duty demand founded on classification under Chapter 40 was not upheld.

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