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<h1>Central Government Amends Excise Tariff: Rubberised Coir Mattresses Now Duty-Free; Changes to Footwear Duty under S.No. 173A</h1> The Central Government has amended Notification No. 03/2001-CE, dated March 1, 2001, under the Central Excise Act, 1944. The amendment includes changes to the tariff for rubberised coir mattresses, adding them as a new entry with a nil excise duty under S.No. 243A. Additionally, for S.No. 173A, the amendment specifies that footwear with a retail sale price not exceeding Rs. 125 per pair is included, defining 'retail sale price' comprehensively. Items (b) and (i) under S.No. 262 have been omitted. This amendment is in the public interest and aims to clarify and adjust excise duties on specified goods.