https://www.taxtmi.com/caselaws?id=166912 Normal and minimum packing required to make jute manufactures marketable was treated as incidental or ancillary to manufacture, so jute pack sheets and jute twine used for baling and packing exported goods under bond were regarded as used in the manufacturing process. On that basis, the packing materials fell within the relevant export-bond and exemption provisions, including the exemption for jute twine consumed in the factory for manufacture of jute manufactures. An alternative view also treated the pack sheets, when stitched around the goods, as forming a jute bag-like article used in the manufacture of a jute product. Duty on the packing materials was therefore not sustainable. en-us Thu, 08 Mar 1984 00:00:00 +0530 Wed, 12 Nov 2014 12:35:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166912 Normal and minimum packing required to make jute manufactures marketable was treated as incidental or ancillary to manufacture, so jute pack sheets and jute twine used for baling and packing exported goods under bond were regarded as used in the manufacturing process. On that basis, the packing materials fell within the relevant export-bond and exemption provisions, including the exemption for jute twine consumed in the factory for manufacture of jute manufactures. An alternative view also treated the pack sheets, when stitched around the goods, as forming a jute bag-like article used in the manufacture of a jute product. Duty on the packing materials was therefore not sustainable. Case-Laws Central Excise Thu, 08 Mar 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166912