1998 (6) TMI 233

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....er : Jyoti Balasundaram, Member (J)]. -  The respondents herein are manufacturers of rubberised coir mattresses, rubberised coir pillows, rubberised cushions. They manufacture compounded rubber for captive consumption in the manufacture of the above mentioned final products. The department was of the view that the respondents has manufactured certain quantity of compounded rubber during the ....

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....y declaration. Hence this appeal by the Revenue. 2. The learned DR, Shri A.K. Madan first contends that the shelf life of 48 hours as stated by the Director of the Company is sufficient to hold that the product is marketable and hence excisable. His next contention is that the product is not entitled to the benefit of exemption in terms of Notification No. 115/75, since it is not a product o....