https://www.taxtmi.com/caselaws?id=80682 Laminated jute bags were treated as jute manufactures where jute was found to be the predominant constituent, so they fell within the relevant tariff entry and qualified for the linked exemption. The predominance-of-jute test was applied to the laminated bags, and the presence of polythene lamination did not displace their essential character as jute bags. The earlier demand also failed because the record did not establish wilful suppression or deliberate misdeclaration, and the extended limitation period could not be invoked for the period before 1-3-1977. en-us Tue, 19 Jun 1990 00:00:00 +0530 Sat, 18 Jun 2011 15:21:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80682 Laminated jute bags were treated as jute manufactures where jute was found to be the predominant constituent, so they fell within the relevant tariff entry and qualified for the linked exemption. The predominance-of-jute test was applied to the laminated bags, and the presence of polythene lamination did not displace their essential character as jute bags. The earlier demand also failed because the record did not establish wilful suppression or deliberate misdeclaration, and the extended limitation period could not be invoked for the period before 1-3-1977. Case-Laws Central Excise Tue, 19 Jun 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80682