Exemption to Rubberised Coir mattress under central excise

[chaganti srinivas]

Dear All, 'Rubberised Coir mattress' are falling under Central Excise chapter no.9404 basically exempted from Central Excise duties not.no. 6/2006 sl.no. 71 and not.no.115/75 & Circular no. 13/14/86. I need supporting case laws relating to this. I could not able to trace it from this website. Please help.

AI Summary

Debate on Excise Duty Exemption for Rubberized Coir Mattresses; Clarity Sought on Case Law Necessity A discussion on a forum addresses the exemption of rubberized coir mattresses from central excise duties under specific notifications and circulars. The original poster seeks case law supporting this exemption but has difficulty finding relevant cases. A respondent questions the necessity of case law when the exemption is clear, suggesting that if any relevant case exists, it should be shared. The original poster clarifies that the mattresses are primarily made of coir with a foam sheet, which is essential for their use, and seeks further opinions on the matter.