https://www.taxtmi.com/caselaws?id=73915 The Tribunal upheld the demand for unpaid duty on jute bags produced without a Central Excise License, ruling that the stitching of jute fabrics into bags constituted a process of manufacture under the Central Excises and Salt Act. The classification of jute bags under the Central Excise Tariff was determined separately from hessian cloth, leading to a decision that duty was payable on the jute bags. The appeal was dismissed, affirming the duty liability on the jute bags manufactured by the appellants. en-us Mon, 26 Sep 1988 00:00:00 +0530 Sat, 04 Jun 2011 13:29:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73915 The Tribunal upheld the demand for unpaid duty on jute bags produced without a Central Excise License, ruling that the stitching of jute fabrics into bags constituted a process of manufacture under the Central Excises and Salt Act. The classification of jute bags under the Central Excise Tariff was determined separately from hessian cloth, leading to a decision that duty was payable on the jute bags. The appeal was dismissed, affirming the duty liability on the jute bags manufactured by the appellants. Case-Laws Central Excise Mon, 26 Sep 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73915