https://www.taxtmi.com/caselaws?id=73420 Laminated jute bags were treated as a composite article made from hessian fabric and a plastic film or sheet, so they fell outside Item 22A of the Central Excise Tariff, which was intended to cover jute manufactures where jute predominated in the fibres or yarns comprising the product. The amended wording of Item 22A in 1972 and 1977 was read narrowly, and prior Tribunal rulings and the Calcutta High Court view were followed. The article was therefore classifiable under Item 68 for the period after 1-3-1975 until exemption under Notification No. 204/79-C.E. took effect on 6-6-1979, making duty chargeable for that period. en-us Mon, 16 Nov 1987 00:00:00 +0530 Tue, 31 May 2011 17:45:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73420 Laminated jute bags were treated as a composite article made from hessian fabric and a plastic film or sheet, so they fell outside Item 22A of the Central Excise Tariff, which was intended to cover jute manufactures where jute predominated in the fibres or yarns comprising the product. The amended wording of Item 22A in 1972 and 1977 was read narrowly, and prior Tribunal rulings and the Calcutta High Court view were followed. The article was therefore classifiable under Item 68 for the period after 1-3-1975 until exemption under Notification No. 204/79-C.E. took effect on 6-6-1979, making duty chargeable for that period. Case-Laws Central Excise Mon, 16 Nov 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73420