https://www.taxtmi.com/caselaws?id=72432 Laminated jute products were treated as classifiable under residuary Tariff Item 68 because lamination did not convert them into jute manufactures under Tariff Item 22-A. The Tribunal followed Sri Ram Jute Mills Ltd. and the Calcutta High Court ruling in Dalhousie Jute Co. Ltd., while distinguishing paper-and-jute composite decisions as involving a different classification issue. The exemption claim under Notification No. 53/65 failed because the Madura Coats principle on continuation of a notification applies only where goods remain within the old exempted entry and later move to a new entry by amendment; that situation was not present here. en-us Tue, 30 Sep 1986 00:00:00 +0530 Thu, 19 May 2011 14:48:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72432 Laminated jute products were treated as classifiable under residuary Tariff Item 68 because lamination did not convert them into jute manufactures under Tariff Item 22-A. The Tribunal followed Sri Ram Jute Mills Ltd. and the Calcutta High Court ruling in Dalhousie Jute Co. Ltd., while distinguishing paper-and-jute composite decisions as involving a different classification issue. The exemption claim under Notification No. 53/65 failed because the Madura Coats principle on continuation of a notification applies only where goods remain within the old exempted entry and later move to a new entry by amendment; that situation was not present here. Case-Laws Income Tax Tue, 30 Sep 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72432