https://www.taxtmi.com/caselaws?id=49007 Separate cess is chargeable under the Jute Manufactures Cess Act, 1983 on each distinct scheduled jute article as it comes into existence. The statutory levy applies to every article of jute manufacture specified in the Schedule, and the definition of jute manufacture covers scheduled articles containing more than fifty per cent jute by weight and produced with power. Because hessian, sacking and other scheduled articles are separately enumerated, manufacture of bags from cess-paid jute fabric attracts cess again. Prior payment of cess on the input or intermediate product does not prevent levy on the later distinct manufactured article. en-us Wed, 29 Sep 2004 00:00:00 +0530 Mon, 09 Aug 2010 10:07:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49007 Separate cess is chargeable under the Jute Manufactures Cess Act, 1983 on each distinct scheduled jute article as it comes into existence. The statutory levy applies to every article of jute manufacture specified in the Schedule, and the definition of jute manufacture covers scheduled articles containing more than fifty per cent jute by weight and produced with power. Because hessian, sacking and other scheduled articles are separately enumerated, manufacture of bags from cess-paid jute fabric attracts cess again. Prior payment of cess on the input or intermediate product does not prevent levy on the later distinct manufactured article. Case-Laws Central Excise Wed, 29 Sep 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49007