https://www.taxtmi.com/caselaws?id=202607 Polyurethane foam sheets manufactured as an intermediate product in a rubberised coir mattress unit were treated as eligible for exemption under Notification No. 115/75-C.E. The Tribunal applied its earlier ratio that a factory manufacturing rubberised coir mattresses falls within the coir industry for the notification, and that the exemption extends to intermediate goods produced in such a covered factory unless expressly excluded. On that basis, the disputed goods were held entitled to the exemption, and the duty demand and penalty were set aside in favour of the assessee. en-us Wed, 11 Aug 2010 00:00:00 +0530 Mon, 31 Jan 2011 18:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202607 Polyurethane foam sheets manufactured as an intermediate product in a rubberised coir mattress unit were treated as eligible for exemption under Notification No. 115/75-C.E. The Tribunal applied its earlier ratio that a factory manufacturing rubberised coir mattresses falls within the coir industry for the notification, and that the exemption extends to intermediate goods produced in such a covered factory unless expressly excluded. On that basis, the disputed goods were held entitled to the exemption, and the duty demand and penalty were set aside in favour of the assessee. Case-Laws Central Excise Wed, 11 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202607