DUROFLEX LTD. Vs. COMMISSIONER OF C. EX., CHENNAI

JUDGEMENT

(1.) THE appellants manufacture rubberized coir products such as mattresses at Hosur. For the above purpose, the appellants manufacture intermediary products namely PU foam and quilted PU foam. They claim benefit of exemption for the intermediary products namely 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 the Schedule to the Central Excise Tariff Act and manufactured in factories covered by any of the industries specified in the Schedule annexed from the whole of duty of excise. The Schedule lists the following industries -