Tariff exemption for rubberised coir mattresses introduced; footwear exempted subject to a retail price cap and deletions made. The amendment substitutes S.No.173A to exempt footwear sold at or below a prescribed retail sale price and adds an explanatory definition of 'retail sale price' as the maximum packaged consumer price inclusive of taxes, freight, commission and related charges; it also inserts S.No.243A (94.04) to grant Nil excise duty to rubberised coir mattresses and omits items (b) and (i) from column (3) against S.No.262, thereby further amending Notification No.3/2001-CE.