https://www.taxtmi.com/caselaws?id=96522 Poly jute fabrics classifiable under sub-heading 5306.29 as jute fabrics were treated as eligible for the concessional benefit of Notification No. 56/90, because predominance of jute placed them within the description of jute fabrics. The mere use of the label "poly jute fabrics" was not sufficient to deny the exemption. The same reasoning had already been applied to poly jute bags made from the same fabrics, following the Calcutta High Court decision in Naffar Chandra Jute Mills Ltd. On that basis, the benefit of the notification was held available and the Revenue's appeal was rejected. en-us Wed, 05 Apr 2000 00:00:00 +0530 Mon, 02 Jan 2012 18:57:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96522 Poly jute fabrics classifiable under sub-heading 5306.29 as jute fabrics were treated as eligible for the concessional benefit of Notification No. 56/90, because predominance of jute placed them within the description of jute fabrics. The mere use of the label "poly jute fabrics" was not sufficient to deny the exemption. The same reasoning had already been applied to poly jute bags made from the same fabrics, following the Calcutta High Court decision in Naffar Chandra Jute Mills Ltd. On that basis, the benefit of the notification was held available and the Revenue's appeal was rejected. Case-Laws Central Excise Wed, 05 Apr 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96522