Exemption for rubberised coir pads upheld because they were not covered by the notification's exclusion for mattresses.

Notification No. 115/75-C.E. exempted goods manufactured in factories covered by the specified industries, but excluded rubberised coir mattresses. Rubberised coir pads were held to be distinct from mattresses on the materials on record, so the exclusion clause did not apply. The exemption was therefore available to the pads, and denial of exemption was unsustainable.

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Issues: Whether rubberised coir pads manufactured and cleared by the assessee were excluded from exemption under Notification No. 115/75-C.E. by reason of being treated as rubberised coir mattresses.

Analysis: The notification exempted goods manufactured in factories covered by the specified industries, but excluded rubberised coir mattresses. The product cleared by the assessee was rubberised coir pads, which were found to be distinct from rubberised coir mattresses. On the materials on record, the pads could not be equated with mattresses, and the exclusion clause in the notification did not cover them.

Conclusion: The exemption under Notification No. 115/75-C.E. was available to rubberised coir pads, and the denial of exemption was unsustainable.

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