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

Classification of rubberised coir mattresses now under tariff heading 9404 29 20; effective excise duty lower than nominal. A prior classification opinion placed rubberised coir mattresses under 9404 21 10, but the tariff amendment reclassifies them under 9404 29 20. Although the notification lists a higher nominal tariff rate, the effective excise duty chargeable is lower at 10%, highlighting the difference between the tariff schedule rate and the operative duty for compliance.