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TMI Blog2004 (10) TMI 471X X X X Extracts X X X X X X X X Extracts X X X X ..... PU foam and quilted PU foam, under Notification No. 115/75 as amended. The issue is whether intermediary products manufactured are entitled for the above exemption or not. The Commissioner of Central Excise in the impugned order dated 31-3-03 has denied the exemption. The appellants strongly challenged the OIO. 2. Shri Joseph Vellapally Sr. Advocate along with Shri C. Muralidharan, Advocate appeared for the appellants and Shri P.M. Saleem SDR appeared for the revenue. 3. The learned Advocate argued that Notification No. 115/75 dated 30-4-75 as amended from time to time exempts goods (other than rubberized coir mattresses, mixed vegetable oils of Heading No. 15.03 and vegetable fats and oils of Heading No. 15.04) falling under t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Synthite Industrial Chemicals v. CCE, Cochin [2002 (147) E.L.T. 1071] (6) Hindustan Coir Products v. CCE, Meerut [2002 (148) E.L.T. 1085] In the Coir Cushion case, the CEGAT held that latex mix manufactured by coir industry is entitled for exemption under Notification No. 115/75. While deciding the above case, the CEGAT has followed the interpretation of the same notification by the Hon'ble S.C. of India in the case of Bombay Oil Industries Ltd. [1997 (91) E.L.T. 538 (S.C.)]. In the above case, the Supreme Court has observed - "The said notification exempts goods manufactured in factories covered by the industries specified in the Schedule. Item 4 of the Schedule specifies the oil mill and solve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l be covered for exemption under Notification No. 115/75, as final products fall within scope of coir industry. 4. Learned SDR reiterated the contentions mentioned in the OIO passed by the adjudicating authority. He maintained that product of the coir industry is only entitled for the exemption and PU foam is not a product of the coir industry. The adjudicating authority has gone by the definition of coir products in Coir Industries Act, 1953, and came to the conclusion that the impugned goods would not be covered as a coir product. He has also reasoned that the intermediary products manufactured by the appellants will be used in rubberized coir mattresses which themselves are excluded from the scope of Notification No. 115/75. Theref ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndustry is coming within the purview of solvent extraction industry was enough to grant exemption. As regards the case law relied on by the adjudicating authority, it is seen that the Tribunal in the case of Collector of Customs v. Wipro Ltd., decided that oxygen & hydrogen would not be covered under the Notification 115/75, because prior to its amendment, the notification covered only goods falling under item 68 of the Tariff and at that time, oxygen was not covered under Item 68 and the Board clarified in its clarification dated 4-5-1988 that the exempted goods mentioned in the Notification 115/75 cover only paras item 68 goods. In view of the Board's clarification, the Tribunal took the decision that all goods are not covered by Notifica ..... X X X X Extracts X X X X X X X X Extracts X X X X
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