is excise duty applicable for rubberized coir mattresses?

[chaganti srinivas]

As per the Central Excise Tariff for the year 2010-11 rubberized coir products such as rubberized coir chapter 44 heading 4410 subheading 441090 tariff item 44109030 and 44109040 are exempt from Central Excise however as per notification No. 23/2010-Central Excise (NT) dtd 20-05-2010 an amendment was made in the first schedule in Central Excise tariff act 1985 wherein the following tariff items and entries were inserted 44109040 & 44109050 as per this amendment tariff item No. 44109040 items of coir attracts Central Excise duty @16% and item No. 44109050 items of Jute fire @ 16% central excise duty. Our query is since Central Excise tariff for the year 2010-11 is silent on the central excise duty attracted on the rubberized coir products whether by virtue of the amendment rubberized coir product become excisable which were not attracting excise duty weather to.

AI Summary

Clarification Sought on Excise Duty Applicability for Rubberized Coir Mattresses After Tariff Amendment Reclassification A query was raised about the applicability of excise duty on rubberized coir mattresses. Initially, these products were exempt under the Central Excise Tariff for 2010-11. However, an amendment introduced tariff items 44109040 and 44109050, imposing a 16% duty on coir and jute products. A respondent clarified that this amendment did not create new excisable commodities but merely reclassified existing ones. The discussion sought further clarification on whether rubberized coir products, previously non-excisable, now attract excise duty due to this reclassification. The respondent encouraged further engagement if differing views exist.