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.

[Rama Krishana]

I have seen that you have raised various queries on the topic rubberized coir, but despite various replied, you have not responded to any reply, whether you are in agreement with those replies or you are having different views. Any how, as I understood, insertion of entries 44109040 or 44109050 did not create any new excisable commodity but only changed the classification. Earlier, these two items were classifiable under heading 44109090 under the description "others". Kindly revert if you are having different view with reasoning.

AI Summary

Tariff classification change: reclassification of rubberized coir can alter its excise treatment without creating a new excisable commodity. Amendment inserting tariff entries 44109040 and 44109050 changed classification of certain coir and jute items; it did not create a new excisable commodity but reallocated items earlier classifiable under the residual 'others' heading, thereby potentially bringing specific rubberized coir items within newly specified tariff entries subject to duty.