https://www.taxtmi.com/caselaws?id=193017 Excise duty on laminated jute goods requires manufacture of a new and distinct excisable article. Coating or laminating jute cloth with polythene or adhesive material does not alter its essential character into a different jute manufacture. The differential weight between the laminated product and the original jute goods represents lamination materials, which cannot be subjected indirectly to duty as jute manufactures; the demand was therefore invalid. Availability of an alternative statutory remedy does not preclude writ relief where prior appellate and revisional remedies were summarily rejected and requiring their repetition would be futile. en-us Wed, 13 May 1970 00:00:00 +0530 Sat, 08 Jul 2017 13:10:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=193017 Excise duty on laminated jute goods requires manufacture of a new and distinct excisable article. Coating or laminating jute cloth with polythene or adhesive material does not alter its essential character into a different jute manufacture. The differential weight between the laminated product and the original jute goods represents lamination materials, which cannot be subjected indirectly to duty as jute manufactures; the demand was therefore invalid. Availability of an alternative statutory remedy does not preclude writ relief where prior appellate and revisional remedies were summarily rejected and requiring their repetition would be futile. Case-Laws Indian Laws Wed, 13 May 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=193017