https://www.taxtmi.com/caselaws?id=54782 Notification No. 115/75-C.E. exempted goods manufactured in factories covered by the specified industries, but excluded rubberised coir mattresses. Rubberised coir pads were held to be distinct from mattresses on the materials on record, so the exclusion clause did not apply. The exemption was therefore available to the pads, and denial of exemption was unsustainable. en-us Tue, 13 Sep 2005 00:00:00 +0530 Fri, 22 Oct 2010 10:28:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54782 Notification No. 115/75-C.E. exempted goods manufactured in factories covered by the specified industries, but excluded rubberised coir mattresses. Rubberised coir pads were held to be distinct from mattresses on the materials on record, so the exclusion clause did not apply. The exemption was therefore available to the pads, and denial of exemption was unsustainable. Case-Laws Central Excise Tue, 13 Sep 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54782