2006 (7) TMI 207

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....espondent is entitled to the benefit of exemption under exemption notification No. 115/75-C.E., dated 30th April, 1975. 2.Respondent-assessee, hereinafter referred to as the respondent, manufactures Rubberised Coir Mattresses and Cushions and has not paid the excise duty claiming exemption under the aforesaid notification. Department issued two show cause notices dated 29-1-1996 and 12-6-1996. ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rity, respondent filed an appeal before the Customs, Excise & Gold (Control) Appellate Tribunal, New Delhi (for short 'the Tribunal'). Tribunal, by its impugned order, has accepted the appeal; set aside the order in original and held that the respondent is entitled to the benefit of the exemption notification. Consequently, the demand against the respondent was dropped. 5.It is not disputed bef....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ered in the Board's office. Board observes that Section 3(d) of the Coir Industry Act, 1953 defines coir products as "Mats, mattings and carpets, ropes and other articles manufactured wholly or partly from coir or coir yarn". In terms of this definition rubberised coir mattresses of the type mentioned above would be covered as coir products. A specific reference was made to the Coir Board, Governm....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... It is running the industry on the basis of that licence. It has not taken a licence from the Rubber Board to run a rubber industry though it has taken a "Licence to acquire rubber" from the Rubber Board. Since it is functioning under a licence granted by the coir board it would be deemed to be a coir industry. As per chemical analysis report of the seized material the final product contained 55.....