Coir product classification: rubberised coir mattresses qualify for excise exemption under Notification 115/75 and continuation.

Section 3(d) of the Coir Industry Act defines coir products to include articles manufactured wholly or partly from coir; applying that definition and following confirmation from the industry board, the fiscal authority concluded that rubberised coir mattresses of the described composition and manufacture are to be treated as coir products and are eligible for the excise duty exemptions under Notification No. 115/75 as continued by subsequent tariff notification.

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