https://www.taxtmi.com/caselaws?id=83343 Exemption from central excise duty did not automatically extend to cess, so a specific cess notification was required for relief; cess was therefore payable on stitching twine, sacking packsheet and hessian packsheet used in packing exported jute goods. For classification, sacking cloth and sacking bags were treated as "sacking," and hessian cloth, sheets and bags were treated as "hessian," while stitching twines were regarded as a separate article requiring classification under the appropriate specific heading rather than a residuary entry. The classification guidance was accepted in part, but the liability issue remained against the assessee and the unresolved portion was remanded for fresh determination. en-us Fri, 17 Jun 1994 00:00:00 +0530 Tue, 12 Jul 2011 17:44:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83343 Exemption from central excise duty did not automatically extend to cess, so a specific cess notification was required for relief; cess was therefore payable on stitching twine, sacking packsheet and hessian packsheet used in packing exported jute goods. For classification, sacking cloth and sacking bags were treated as "sacking," and hessian cloth, sheets and bags were treated as "hessian," while stitching twines were regarded as a separate article requiring classification under the appropriate specific heading rather than a residuary entry. The classification guidance was accepted in part, but the liability issue remained against the assessee and the unresolved portion was remanded for fresh determination. Case-Laws Central Excise Fri, 17 Jun 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83343