https://www.taxtmi.com/caselaws?id=50138 Rubberised coir mattresses and cushions were treated as exempt goods under Notification No. 115/75-C.E. because the notification covered products manufactured in factories within the scheduled coir industry, and the Board's circular clarified that rubberised coir mattresses with about 55% coir fell within coir products under Section 3(d) of the Coir Industry Act, 1953. The chemical test report showing 55.5% coir content and 33.8% latex content supported exemption, while the alleged change in manufacturing process was unsupported by evidence. The departmental chemical engineer's opinion was rejected because he had not inspected the factory or samples, and banking or departmental filings alone could not sustain the demand, penalty, or confiscation. en-us Wed, 04 Oct 2000 00:00:00 +0530 Thu, 19 Aug 2010 18:53:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50138 Rubberised coir mattresses and cushions were treated as exempt goods under Notification No. 115/75-C.E. because the notification covered products manufactured in factories within the scheduled coir industry, and the Board's circular clarified that rubberised coir mattresses with about 55% coir fell within coir products under Section 3(d) of the Coir Industry Act, 1953. The chemical test report showing 55.5% coir content and 33.8% latex content supported exemption, while the alleged change in manufacturing process was unsupported by evidence. The departmental chemical engineer's opinion was rejected because he had not inspected the factory or samples, and banking or departmental filings alone could not sustain the demand, penalty, or confiscation. Case-Laws Central Excise Wed, 04 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50138