Rubberised Coir matteresses - Classification under central exicse tariff

[chaganti srinivas]

As per the notification issued on 20th may'2010 no.23/2010 CE.N.T., Will 'Rubberised Coir Mattress' will come under this chapter no.9404 29 20 and attracts 16% duty?.

[Rama Krishana]

Kindly refer to my reply to your issue id no. 1568. I gave the opinion that it should be classified under heading no. 9404 21 10. But now after amendment in the tariff, the classification is 9404 29 20. But mind it, the rate mentioned in the notification are tariff rate. The effective rates are 10% only instead of 16%.

AI Summary

Rubberised Coir Mattresses Reclassified Under Tariff Heading 9404 29 20 with Effective Duty Rate of 10% A query was raised regarding the classification of rubberised coir mattresses under the central excise tariff following a notification issued on May 20, 2010. Initially classified under heading 9404 21 10, an amendment changed the classification to 9404 29 20. Although the notification lists a 16% tariff rate, the effective duty rate is only 10%. A reply referenced a previous discussion, clarifying the updated classification and effective duty rate.