Excise duty exemption for goods manufactured in specified industries, subject to limited product exclusions and later amendments.
Notification No. 115/75-CE exempts goods manufactured in factories of specified industries - Coir, Cashew, Tanning, Oil Mill and Solvent Extraction, and Rice Milling - from the whole of the excise duty leviable, subject to express product exclusions such as rubberised coir mattresses and specified edible/refined and fixed vegetable oils as modified by later amendments, and was ultimately rescinded by a subsequent notification.