Exemption to Rubberised Coir mattress under central excise

[chaganti srinivas]

Dear All, 'Rubberised Coir mattress' are falling under Central Excise chapter no.9404 basically exempted from Central Excise duties not.no. 6/2006 sl.no. 71 and not.no.115/75 & Circular no. 13/14/86. I need supporting case laws relating to this. I could not able to trace it from this website. Please help.

[Surender Gupta]

When the exemption from the notification is clear and unambiguous, why there is a need for a case law? If you have any information of the case on such this issue, you may refer us for tracing out.

[chaganti srinivas]

Rubberised Coir Mattresses, which were basically manufactured with Coir and it is covered with Foam sheet either quilted or unquilted. I checked up for such case law disputed by dept on the additon of the Foam sheet. However, Coir domination will be more than Foam and unless it is covered with Foam, it can not be used as Mattress. Please revert back your openion.

AI Summary

Rubberised coir mattress exemption: whether foam covering alters excise classification and entitlement to notification relief. Whether rubberised coir mattresses are exempt from central excise under the cited notifications and circulars, and whether the presence of foam sheeting or quilting affects classification or entitlement to exemption when coir is the dominant material.