https://www.taxtmi.com/caselaws?id=42019 Laminated jute bags were classified as jute manufactures under Item 22A of the First Schedule to the Central Excise and Salt Act, 1944, because the decisive test is whether jute predominates in weight and the goods are not separately specified elsewhere in the Schedule. On the stated facts, the bags satisfied that description. An exemption notification referring to laminated jute bags under Item 68 did not change the statutory tariff classification, since a notification governing exemption cannot alter the true classification. Accordingly, excise duty could not be sustained under Item 68. en-us Thu, 23 Jul 1987 00:00:00 +0530 Tue, 08 Jun 2010 16:22:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42019 Laminated jute bags were classified as jute manufactures under Item 22A of the First Schedule to the Central Excise and Salt Act, 1944, because the decisive test is whether jute predominates in weight and the goods are not separately specified elsewhere in the Schedule. On the stated facts, the bags satisfied that description. An exemption notification referring to laminated jute bags under Item 68 did not change the statutory tariff classification, since a notification governing exemption cannot alter the true classification. Accordingly, excise duty could not be sustained under Item 68. Case-Laws Central Excise Thu, 23 Jul 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42019