Exemption to Mats Manufactured from Grass, Straw etc. falling under Heading No. 46.01 - 105/91 - Central Excise - Tariff

Exemption to Mats Manufactured from Grass, Straw etc. falling under Heading No. 46.01 Notification No. 105/91-C.E. Dated 16-12-1991 In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excises and Salt Act, 1944 (1 of 1944), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts mats manufactured from grass, straw, rushes and reeds falling under heading No. 46.01 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) from the whole of duty of excise leviable thereon which is specified in the said Schedule : Provided that nothing contained in this notification shall be applicable if the aforesaid plaiting materials are synthetic or artificial.