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TMI Blog1999 (12) TMI 216X X X X Extracts X X X X X X X X Extracts X X X X ..... r, the Commissioner of Central Excise held that coir, matteresses and cushions, manufactured by M/s. Regal Industries Ltd., are not entitled for the exemption under notification 115/75-C.E., dated 30-4-1975 and confirmed duty by invoking extended period of limitation. 2. Ld. Counsel, appearing on behalf of the applicants, submits that the applicants were manufacturing rubberised coir matteress and cushions. He submits that the Notification No. 115/75-C.E. grants exemption to the goods, manufactured in the factory of Coir Industry. He submits that the C.B.E.C. vide its Circular No. 13/14/86-CX. 1, dated 25-6-1986 clarified, after taking into consideration the manufacturing process, the composition of the goods of coir industry as provided ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Chemical Technology, Punjab University, but this request was not acceded to by the adjudicating authority. He, further, submits that the Commissioner of Central Excise also relied upon the papers submitted by the applicants to the Bank and to the Punjab Industries Department showing that the applicants were producing the products of rubber industry and not of coir industry. He submits that the documents, filed by the applicants, before the authorities other than the Revenue authority, cannot be relied upon for raising the demand as held by the Tribunal in the case of Rishab Refractories Pvt. Ltd. v. C.C.E. reported in 1996 (87) E.L.T. 93 (Tribunal). He submits that the presence of machinery, dealing with the rubber products, is essential as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... roduct in question, cannot be considered as a product of coir industry. He submits that the applicants were duly registered under the Rubber Act, 1947. Therefore, they were manufacturing the goods relating to the rubber industry and not to the coir industry. He submits that the sample was drawn on 8-9-1995 from the goods seized at that time whereas the demand is made for the period prior to taking of the sample, therefore, the test report of Chemical Examiner is of no help to the applicants to show that the product, in question, prior to taking of the samples, were also containing the contents more than 55 per cent. He, further, relied upon the figures in respect of raw-material consumed in the manufacture of the goods, in question, as show ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of Notification No. 115/75-C.E. The notification provides exemption to the goods manufactured by the coir industry. No definition of coir industry is provided under the notification or under the Central Excise Act or Rules. The C.B.E.C. issued a Circular No. 13/14/86 CX. 1, dated 25-6-1986 whereby the Board clarified that rubberised coir mattresses, containing 55 per cent coir, 35 per cent latex and 10 per cent other chemicals, are entitled for the benefit of Notification 115/75 as products of coir industry. This clarification was issued after consultation with the Coir Board. In the present case, at the time of visit by the Revenue officers, the goods were seized and samples were drawn and as per the test report of samples by the Chemica ..... X X X X Extracts X X X X X X X X Extracts X X X X
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