https://www.taxtmi.com/caselaws?id=94305 Hessian bags and sacking bags were held classifiable for cess under serial Nos. 2 and 3 of the relevant notification, not under the residuary serial No. 7. The Tribunal treated the notification and trade notice as covering hessian bags within hessian and sacking bags within sacking, and followed its earlier view that jute bags fell within sacking for cess purposes. On that basis, the Department could not move the goods to the residuary entry. The matter was remanded for fresh quantification of cess on the correct classification. en-us Tue, 14 Mar 2000 00:00:00 +0530 Mon, 21 Nov 2011 14:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94305 Hessian bags and sacking bags were held classifiable for cess under serial Nos. 2 and 3 of the relevant notification, not under the residuary serial No. 7. The Tribunal treated the notification and trade notice as covering hessian bags within hessian and sacking bags within sacking, and followed its earlier view that jute bags fell within sacking for cess purposes. On that basis, the Department could not move the goods to the residuary entry. The matter was remanded for fresh quantification of cess on the correct classification. Case-Laws Central Excise Tue, 14 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94305