Notification No. 115/75-C.E., dated 30-4-1975 

 
            In exercise of the powers confereed by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts goods (other than rubberised coir mattresses, refined edible oil falling under heading No. 15.02, fixed 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, 1985 (5 of 1986), and manufactured in factories covered by any of the industries specified in the Schedule hereto annexed, from the whole of the duty of excise leviable thereon.

1.    Coir Industry.
2.    Cashew Industry.
3.    Tanning Industry.
4.    Oil Mill and Solvent Extraction Industry.
5.    Rice Milling Industry. 

(As amended by Notification No.  122/75-C.E., dated 5-5-1975; No. 80/86-C.E., dated 10-2-1986; No. 127/88-C.E., dated 1-3-1988, No. 7/98-C.E. dated 2-6-1998 and No. 39/2003-C.E., dated 8-5-2003).