Excise on manufacture of bicycle tyres

https://www.cbec.gov.in/ub1213/ce12-2012.pdf

sl no 153

when the final product is exempted, input credit is not admissible.

Thanks! I think its entry no.154 but it is also exempt. I have a doubt though. If you see the Profit/Loss A/c of Listed Company Govind Rubber at the following link, you'll notice that their Sales is about Rs.355 Crores and Excise is about Rs.1 Crore. Since I believe they only mfg tube tyres, what could the Excise be?:

https://economictimes.indiatimes.com/govind-rubber-ltd/profitandlose/companyid-11597.cms

https://economictimes.indiatimes.com/govind-rubber-ltd/finishedproducts/companyid-11597.cms

AS PER MY UNDERSTANDING THE ed WAS PAID ON OTHERS, AND NOT ON CYCLE TUBES / TURES, IT MAY BE RUBER SHEET, OR OTHER GOODS OF RUBBER