Short answer. No. Rule 39, Section 13 ends by providing that no article or species of property mentioned in this section shall be exempt from execution issued upon a judgment recovered for its price, or upon a foreclosure of a mortgage over it. The exemption cannot be used against the seller or mortgagee.
What the law says
But no article or species of property mentioned in this section shall be exempt from execution issued upon a judgment recovered for its price or upon a judgment of foreclosure of a mortgage thereon.
Rule 39, Section 13 — Property exempt from execution. Read the full provision →
The proviso that closes the list
Section 13 spends most of its length listing property a sheriff may not touch — the family home, working tools, household furniture, a professional library, a fishing boat, four months of subsistence earnings, life insurance proceeds, government pensions. Then a single sentence at the end takes all of it back in two situations: where the judgment was recovered for the price of the thing, and where it is a judgment of foreclosure of a mortgage over it. Every exemption above is read subject to that closing sentence.
Why the seller is treated differently
The exemptions exist so that an unrelated creditor cannot strip a household of the things it needs to live and work. That reasoning does not reach the person who supplied the thing in the first place and has not been paid for it. Letting a buyer keep an item precisely because it is essential, while refusing to pay the seller who provided it, would turn the exemption into a way of acquiring property for nothing. So the law puts the seller's judgment outside the shield.
The mortgage limb
The same logic applies where the debtor pledged the item as security. A mortgagee lent against that specific property, and a judgment of foreclosure is the enforcement of that bargain. The proviso keeps the exemption from defeating it. Note the limits of the wording: it speaks of a judgment recovered for its price or of foreclosure thereon. A judgment on an unrelated debt does not become a price judgment merely because the creditor would prefer to levy on an exempt item.
What this means before you sign
The practical lesson runs backwards from the courtroom to the shop. Financing an essential item, or mortgaging one, quietly removes it from the protection Section 13 would otherwise give — the exemption you would rely on later is spent at the moment of the transaction. That is not a reason to avoid instalment purchases, but it is worth knowing which of your protections are already committed, especially for the tools or equipment your livelihood depends on.