https://www.taxtmi.com/caselaws?id=73420 Laminated jute bags made from hessian fabric bonded to plastic film or sheet were treated as composite articles rather than jute manufactures for tariff classification. The amended wording of Item 22A focused on whether jute predominated by weight among the fibres or yarns comprising the manufacture, but did not cover a product transformed by plastic lamination. Item 68 therefore applied from 1 March 1975 until the exemption for laminated jute bags took effect on 6 June 1979. Duty remained payable for the applicable pre-exemption 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 made from hessian fabric bonded to plastic film or sheet were treated as composite articles rather than jute manufactures for tariff classification. The amended wording of Item 22A focused on whether jute predominated by weight among the fibres or yarns comprising the manufacture, but did not cover a product transformed by plastic lamination. Item 68 therefore applied from 1 March 1975 until the exemption for laminated jute bags took effect on 6 June 1979. Duty remained payable for the applicable pre-exemption period. Case-Laws Central Excise Mon, 16 Nov 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73420