https://www.taxtmi.com/caselaws?id=47691 Rubberised coir mattresses and cushions were treated as coir industry products for exemption under Notification No. 115/75-C.E., because the competent coir authority had clarified that such goods fell within the definition of coir products under the Coir Industry Act, the manufacturer operated under a Coir Board licence, and the record showed the final product contained more than 50% coir. The argument that the goods were a rubber-based industry product outside the notification was rejected, and the exemption was held available. en-us Wed, 12 Jul 2006 00:00:00 +0530 Wed, 11 Jun 2014 09:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47691 Rubberised coir mattresses and cushions were treated as coir industry products for exemption under Notification No. 115/75-C.E., because the competent coir authority had clarified that such goods fell within the definition of coir products under the Coir Industry Act, the manufacturer operated under a Coir Board licence, and the record showed the final product contained more than 50% coir. The argument that the goods were a rubber-based industry product outside the notification was rejected, and the exemption was held available. Case-Laws Central Excise Wed, 12 Jul 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47691