https://www.taxtmi.com/caselaws?id=90060 Notification No. 65/87-C.E. was interpreted as not requiring jute sacks or bags to be made wholly of jute. The presence of a polyliner did not, by itself, exclude D.W. tarpaulin bags from the exemption, so the Revenue's objection based solely on composition failed. The Tribunal also accepted binding precedent that the goods were known in trade and market parlance as jute bags, and in the absence of contrary authority for the same product, that commercial understanding governed classification. The exemption therefore remained available, and the Revenue's challenge failed. en-us Thu, 05 Feb 1998 00:00:00 +0530 Mon, 03 Oct 2011 12:03:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90060 Notification No. 65/87-C.E. was interpreted as not requiring jute sacks or bags to be made wholly of jute. The presence of a polyliner did not, by itself, exclude D.W. tarpaulin bags from the exemption, so the Revenue's objection based solely on composition failed. The Tribunal also accepted binding precedent that the goods were known in trade and market parlance as jute bags, and in the absence of contrary authority for the same product, that commercial understanding governed classification. The exemption therefore remained available, and the Revenue's challenge failed. Case-Laws Central Excise Thu, 05 Feb 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90060