9911796707
TMI Blog2007 (7) TMI 155X X X X Extracts X X X X X X X X Extracts X X X X ..... emption - E/ESM- 124/2004 & CO-67/2004 - A-1394/KOL/2007 - Dated:- 13-7-2007 - [Order per : Chittaranjan Satapathy, Member (T)]. - Heard both sides. The lower appellate authority has held that the impugned goods to be rubberized coir sheets and not mattress and hence allowed the exemption under Notification 115/75-C.E. dated 30-4-75. This appeal has been filed against the impugned order by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... her materials 9404.30 Sleeping bags 9404.90 Other" We find that mattresses of cellular rubber or plastics, whether or not covered, are classified under sub-heading 9404.21. The residual subheading 9404.29 covers mattresses of other materials and hence rubberized coir mattresses would be covered under this sub-heading. Sub-heading 9404.21 specifies that mat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eading. On the other hand, mattress supports are included under the scope of this heading. 3. The ld. Consultant for the respondents has alternatively argued that the goods are only sheets. However, the impugned order-in-original passed on the basis of verification by the field officials clearly indicates that the appellants are manufacturing uncovered mattresses and not sheets going by the si ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... while grants exemption to product of coir industry specifically excludes rubberized coir mattresses at the relevant time relating to this appeal (1-3-01 to 20-9-01). Hence while holding that the impugned goods are the products of coir industry, being uncovered rubberized coir mattresses, we hold that these are not entitled to exemption under Notification 115/75-C.E., dated 30-4-75. We note that n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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