Exemption for latex mix in coir industry upheld where Rubber Board registration did not defeat notification benefit.

Latex mix manufactured in a coir-industry factory was treated as eligible for exemption under Notification No. 115/75 because the product fell within the Schedule to the notification, and registration with the Rubber Board did not disqualify it. The prior decision was applied on the same facts, making it unnecessary to examine the remaining objections, including marketability. On that basis, the exemption covered the product and the demand and penalty could not be sustained.

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Issues: Whether latex mix manufactured in the appellant's factory was entitled to exemption under Notification No. 115/75 dated 30-4-1975.

Analysis: The prior decision relied upon was held to be directly applicable on the facts. The product was manufactured in a factory of the coir industry, which was covered by the Schedule to the notification. On that basis, the fact that the unit was also registered with the Rubber Board did not take the product outside the benefit of the exemption. Since the notification applied, it was unnecessary to examine the remaining objections, including marketability.

Conclusion: Latex mix manufactured by the appellant was eligible for exemption under Notification No. 115/75 dated 30-4-1975, and the demand and penalty could not survive.

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