https://www.taxtmi.com/caselaws?id=83094 Item 18D of the Central Excise Tariff expressly covered jute yarn of all sorts, and its explanation included jute twist, thread, rope and twine; on that wording, jute rope fell within the entry and its production was treated as manufacture. The analysis also noted that no material was shown to displace marketability. On penalty, the contraventions were established, but suppression of facts was not found, so the penalty under Rule 173Q was considered excessive and was reduced. en-us Mon, 07 Mar 1994 00:00:00 +0530 Sat, 09 Jul 2011 14:42:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83094 Item 18D of the Central Excise Tariff expressly covered jute yarn of all sorts, and its explanation included jute twist, thread, rope and twine; on that wording, jute rope fell within the entry and its production was treated as manufacture. The analysis also noted that no material was shown to displace marketability. On penalty, the contraventions were established, but suppression of facts was not found, so the penalty under Rule 173Q was considered excessive and was reduced. Case-Laws Central Excise Mon, 07 Mar 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83094