Rubberised Coir Mattresses - Exemption under Notification No. 115/75 - Regarding - Central Excise - 13/14/86-CX. 1

Rubberised Coir Mattresses - Exemption under Notification No. 115/75 - Regarding F. No. 13/14/86-CX. 1 Dated 25-6-1986 Government of India Ministry of Finance (Department of Revenue) Central Board of Excise Customs, New Delhi Subject : Rubberised Coir Mattresses - Exemption under Notification No. 115/75 - Regarding. A doubt had been raised as to whether factories manufacturing rubberised Coir Mattresses could be regarded as factories covered by the coir industry for the purposes of Notification No. 115/75-C.E., dated 30-4-1975 which has been continued in the new tariff by Notification No. 80/86-C.E., dated 10-2-1986. It is reported that such rubberised coir mattresses contain 55% coir, 35% rubber latex and 10% of other chemicals. The rubber latex is stated to contain 60% rubber and 40% water, the latter escaping through evaporative Chemicals like Zincoxide, sulphur, valacid, etc., are charged in the ball mill, milled for 40 hours and mixed with latex at a proportion of 45.4 Kg. rubber to 8 Kg. Chemicals. In order to obtain a better quality, hassian, foam rubber, turkish towel and linen are used. 2. The matter has been considered 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, Government of India. Cochin who have confirmed that rubberised coir industry should be treated as coir industry for the purpose of excise duty exemption in this case. Board accordingly, holds that such rubberised coir mattresses would be eligible for exemptions in terms of Notification No. 115/75-C.E., dated 30-4-1975, as amended.