https://www.taxtmi.com/caselaws?id=40867 Hessian sandwich paper, made of hessian between two kraft paper layers with bitumen adhesive, was classified as a jute manufacture because jute predominated by weight and the trade description showed a composite product rather than paper alone. The applicable tariff entry was Item 22A of the First Schedule to the Central Excises and Salt Act, 1944, not Item 17(2). On that basis, the revision application succeeded and the appellate order was set aside on tariff classification. en-us Wed, 17 Sep 1980 00:00:00 +0530 Sat, 15 May 2010 13:42:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40867 Hessian sandwich paper, made of hessian between two kraft paper layers with bitumen adhesive, was classified as a jute manufacture because jute predominated by weight and the trade description showed a composite product rather than paper alone. The applicable tariff entry was Item 22A of the First Schedule to the Central Excises and Salt Act, 1944, not Item 17(2). On that basis, the revision application succeeded and the appellate order was set aside on tariff classification. Case-Laws Central Excise Wed, 17 Sep 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40867