https://www.taxtmi.com/caselaws?id=46147 Polythene-lined jute bags were held to retain the commercial identity of "sacks and bags of jute" for exemption under Notification No. 65/87-C.E. The decisive test was whether the duty-paid polythene liner altered the essential character of the goods; it was treated as an internal addition that did not change the basic nature of the bags. As the goods continued to be known and marketed as jute bags, the Revenue's contention that they had to be made only of jute was rejected. The exemption was therefore applicable, and the classification and benefit granted to the assessee were upheld. en-us Mon, 27 Nov 2000 00:00:00 +0530 Fri, 16 Jul 2010 10:51:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46147 Polythene-lined jute bags were held to retain the commercial identity of "sacks and bags of jute" for exemption under Notification No. 65/87-C.E. The decisive test was whether the duty-paid polythene liner altered the essential character of the goods; it was treated as an internal addition that did not change the basic nature of the bags. As the goods continued to be known and marketed as jute bags, the Revenue's contention that they had to be made only of jute was rejected. The exemption was therefore applicable, and the classification and benefit granted to the assessee were upheld. Case-Laws Central Excise Mon, 27 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46147