https://www.taxtmi.com/caselaws?id=3063 Uncovered rubberized coir mattresses were treated as classifiable under the residual tariff entry for mattresses of other materials, because that entry covered both covered and uncovered mattresses unless expressly excluded. The goods were found on facts to be mattresses, not mere sheets, and the tariff did not distinguish between covered and uncovered rubberized coir mattresses. The exemption under Notification No. 115/75-C.E. was unavailable for the relevant period because, as amended, it specifically excluded rubberized coir mattresses. Classification under sub-heading 9404.29 therefore resulted in denial of exemption. en-us Fri, 13 Jul 2007 00:00:00 +0530 Wed, 16 Apr 2008 16:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3063 Uncovered rubberized coir mattresses were treated as classifiable under the residual tariff entry for mattresses of other materials, because that entry covered both covered and uncovered mattresses unless expressly excluded. The goods were found on facts to be mattresses, not mere sheets, and the tariff did not distinguish between covered and uncovered rubberized coir mattresses. The exemption under Notification No. 115/75-C.E. was unavailable for the relevant period because, as amended, it specifically excluded rubberized coir mattresses. Classification under sub-heading 9404.29 therefore resulted in denial of exemption. Case-Laws Central Excise Fri, 13 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3063