Excise exemption for micro-cellular rubber applies when used in manufacture of chappal soles, subject to product exclusions. Exemption from excise duty is granted for plates, blocks, sheets and strips of micro-cellular rubber (other than latex foam sponge) falling under the relevant tariff subheading, provided such articles are used in the manufacture of soles for chappals, the relief being granted under the rulemaking powers of the Central Excise Rules.