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    <title>2004 (2) TMI 430 - CESTAT, BANGALORE</title>
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    <description>Hessian bags and sacking bags made from jute fabrics were examined for liability to further cess under the Jute Manufactures Cess Act, 1983 and the Jute Manufactures Cess Rules, 1984 where cess had already been paid on the underlying jute fabric. Because different CESTAT Benches had taken conflicting views on whether the finished bags attracted additional cess, the issue was not finally decided and was referred to a Larger Bench for consideration.</description>
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      <description>Hessian bags and sacking bags made from jute fabrics were examined for liability to further cess under the Jute Manufactures Cess Act, 1983 and the Jute Manufactures Cess Rules, 1984 where cess had already been paid on the underlying jute fabric. Because different CESTAT Benches had taken conflicting views on whether the finished bags attracted additional cess, the issue was not finally decided and was referred to a Larger Bench for consideration.</description>
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