https://www.taxtmi.com/caselaws?id=92129 Poly jute bags woven with jute yarn and HDPE tapes remained within the scope of the jute-bag exemption, because the notification used the phrase "made of" without requiring the goods to be wholly, only, or exclusively jute. Classification of the fabric and bags was not in dispute; the decisive point was that the addition of polymer material did not change their essential character as jute bags. Applying the Calcutta High Court's reasoning on poly-lined jute bags, the text treats the exemption as available where jute remains the dominant material. The assessee was therefore entitled to the concessional rate under Notification No. 65/87-C.E. en-us Tue, 15 Jun 1999 00:00:00 +0530 Mon, 24 Oct 2011 18:26:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92129 Poly jute bags woven with jute yarn and HDPE tapes remained within the scope of the jute-bag exemption, because the notification used the phrase "made of" without requiring the goods to be wholly, only, or exclusively jute. Classification of the fabric and bags was not in dispute; the decisive point was that the addition of polymer material did not change their essential character as jute bags. Applying the Calcutta High Court's reasoning on poly-lined jute bags, the text treats the exemption as available where jute remains the dominant material. The assessee was therefore entitled to the concessional rate under Notification No. 65/87-C.E. Case-Laws Central Excise Tue, 15 Jun 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92129