https://www.taxtmi.com/caselaws?id=93098 Rubberised coir mattresses and cushions manufactured by the applicants were treated as eligible for exemption under Notification No. 115/75-C.E. because the Board's circular, issued in consultation with the Coir Board, clarified that rubberised coir goods containing at least 55 per cent coir qualified for the benefit. The chemical examiner's report showed coir content above that threshold, while the departmental view was based only on Revenue-supplied information and not on factory inspection or examination of the seized samples. On that record, the applicants were entitled to waiver of pre-deposit and stay of recovery pending appeal. en-us Tue, 28 Dec 1999 00:00:00 +0530 Tue, 08 Nov 2011 13:21:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93098 Rubberised coir mattresses and cushions manufactured by the applicants were treated as eligible for exemption under Notification No. 115/75-C.E. because the Board's circular, issued in consultation with the Coir Board, clarified that rubberised coir goods containing at least 55 per cent coir qualified for the benefit. The chemical examiner's report showed coir content above that threshold, while the departmental view was based only on Revenue-supplied information and not on factory inspection or examination of the seized samples. On that record, the applicants were entitled to waiver of pre-deposit and stay of recovery pending appeal. Case-Laws Central Excise Tue, 28 Dec 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93098