https://www.taxtmi.com/caselaws?id=98691 Paper laminated hessian bags were considered for classification under the erstwhile Central Excise Tariff, with the central issue being whether they fell under Tariff Item 17(2) or Tariff Item 22(A) and whether they qualified as jute products for exemption. The later Supreme Court rulings on bituminised paper and hessian lined kraft paper were treated as controlling because the product was materially similar to those goods. An earlier Tribunal view on paper-laminated hessian could not override the binding Supreme Court position, and the absence of a test report proving the precise hessian content further supported acceptance of the Department's classification under Tariff Item 17(2). en-us Fri, 08 Nov 1991 00:00:00 +0530 Sat, 21 Jan 2012 16:27:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98691 Paper laminated hessian bags were considered for classification under the erstwhile Central Excise Tariff, with the central issue being whether they fell under Tariff Item 17(2) or Tariff Item 22(A) and whether they qualified as jute products for exemption. The later Supreme Court rulings on bituminised paper and hessian lined kraft paper were treated as controlling because the product was materially similar to those goods. An earlier Tribunal view on paper-laminated hessian could not override the binding Supreme Court position, and the absence of a test report proving the precise hessian content further supported acceptance of the Department's classification under Tariff Item 17(2). Case-Laws Central Excise Fri, 08 Nov 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98691