2005 (9) TMI 188

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....J)]. - The short question which arises for consideration in this case is whether the benefit of exemption under Notification No. 115/75-C.E., dated 30-4-75 (as amended on 2-6-98) was available to "rubberised coir pads" which were manufactured by them and supplied to M/s. Kurlon Ltd. The above Notification (as amended on 2-6-98) exempted goods (other than rubberised coir mattresses, fixed vegetable....

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....a)     The coir pads are covered with foam of varying thickness. (b)     All the sides are stitched with quality upholstery cloth by High Precision Machines. The top surface i.e., the cloth is either plain or quilted, Quilting is done by imported machinery only. 2. It is also pointed out that in the conversion of 'rubberised coir pad' to 'mattress', th....