TaxTMI 
TaxTMI 
Rubberised Coir matteresses - Classification under central exicse tariff
07 Jun 2010 
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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. (AI Summary)
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. (AI Summary)
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?.