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TMI Blog2007 (7) TMI 155X X X X Extracts X X X X X X X X Extracts X X X X ..... ds 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 Department on the ground that the impugned goods are rubberized coir mattress (uncovered) in view of size as well as manufacturing process involved and hence the same are not eligible to exemption under Notificat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ld be covered under this sub-heading. Sub-heading 9404.21 specifies that mattresses of cellular rubber or plastics are covered under the same "whether or not these are covered." The ld. Consultant for the respondents argues that since the expression "whether or not covered" has not been used under the residual subheading 9404.29, it would only cover rubberized coir mattresses and not un-covered co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nts are manufacturing uncovered mattresses and not sheets going by the size of the same. All that is required is to stitch of cloth covering on the impugned goods to make these covered mattresses. 4. The ld. Consultant for the respondents draws our attention to the clarification issued by the Board under F.No. 13/14/86-CX dated 25-6-1986 under which it was clarified that the rubberized coir indus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xemption under Notification 115/75-C.E., dated 30-4-75. We note that neither the relevant tariff entry nor the exclusion in exemption Notification 115/75-C.E., dated 30-4-75 as amended make, any distinction between the covered and un-covered rubberized coir mattresses. Hence, in our view the impugned goods being uncovered rubberized coir mattresses are classifiable under sub-heading 9404.29 and ar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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