https://www.taxtmi.com/caselaws?id=43560 Exemption for "sacks and bags of jute" was interpreted by reference to the predominant character and trade identity of the goods, not by requiring the bags to be wholly or exclusively made of jute. The addition of a polythene lining did not, by itself, exclude polythene-lined jute bags from the notification, and any ambiguity in the exemption was resolved in favour of the assessee. The excise authority could not revise an already approved classification list or reopen the issue without a fresh notice; absent statutory power of review, such alteration offended natural justice and the resulting demands had no jurisdictional basis. en-us Wed, 03 Mar 1993 00:00:00 +0530 Fri, 18 Jun 2010 17:22:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43560 Exemption for "sacks and bags of jute" was interpreted by reference to the predominant character and trade identity of the goods, not by requiring the bags to be wholly or exclusively made of jute. The addition of a polythene lining did not, by itself, exclude polythene-lined jute bags from the notification, and any ambiguity in the exemption was resolved in favour of the assessee. The excise authority could not revise an already approved classification list or reopen the issue without a fresh notice; absent statutory power of review, such alteration offended natural justice and the resulting demands had no jurisdictional basis. Case-Laws Central Excise Wed, 03 Mar 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43560