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of <h1>Cess Imposed on Intermediate Jute Products from 1976 to 1984; Andhra Pradesh and Calcutta High Courts Confirm Applicability.</h1> The circular addresses the levy of cess on laminated jute bags and fabrics, specifically regarding the period from March 1, 1976, to May 1, 1984. During this time, cess was imposed on intermediate jute products used for manufacturing jute goods. The Andhra Pradesh and Calcutta High Courts confirmed the cess's applicability on these intermediate products. Consequently, the Central Board of Excise & Customs directs the collection of cess on such products for the specified period, in line with court judgments. Prior instructions are modified, and related trade notices are to be withdrawn.
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