https://www.taxtmi.com/caselaws?id=112920 Entitlement to exemption under Notification No. 6/2000-C.E., Sr. No. 242 depended on whether the goods were rubberized coir mattresses falling within that entry. The assessee had specifically raised that claim in reply to the show cause notice, but the adjudicating authority did not examine it on merits. The record indicated that the goods were rubberized coir mattresses and that the same notification had been extended in a later classification list and another order. The departmental objection to considering the notification was rejected, and the exemption was held applicable. en-us Wed, 03 Mar 2004 00:00:00 +0530 Wed, 02 May 2012 16:08:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112920 Entitlement to exemption under Notification No. 6/2000-C.E., Sr. No. 242 depended on whether the goods were rubberized coir mattresses falling within that entry. The assessee had specifically raised that claim in reply to the show cause notice, but the adjudicating authority did not examine it on merits. The record indicated that the goods were rubberized coir mattresses and that the same notification had been extended in a later classification list and another order. The departmental objection to considering the notification was rejected, and the exemption was held applicable. Case-Laws Central Excise Wed, 03 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112920