Classification of jute caddies: captive consumption exempts them, but clearance renders them excisable under tariff rules.

The Board concluded that jute caddies are short jute fibres classifiable under the residuary Central Excise Tariff entry for other vegetable textile fibres and that they are eligible for exemption if consumed captively in the factory of production; if cleared, they are liable to duty under that tariff heading.

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