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

Rubberised coir mattress exemption: whether foam covering alters excise classification and entitlement to notification relief.
Whether rubberised coir mattresses are exempt from central excise under the cited notifications and circulars, and whether the presence of foam sheeting or quilting affects classification or entitlement to exemption when coir is the dominant material.