https://www.taxtmi.com/caselaws?id=784562 Jute Cess is not attracted again when cess-paid jute fabric is merely converted into jute bags. The exemption notifications for jute-manufactured articles covered specified goods consumed within the factory for manufacture of final jute products, and the same question had already been decided in earlier proceedings and affirmed by the Calcutta High Court. On that settled view, conversion of duty-paid jute fabric into jute bags does not create a fresh cess liability. en-us Wed, 03 Dec 2025 00:00:00 +0530 Thu, 08 Jan 2026 08:19:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784562 Jute Cess is not attracted again when cess-paid jute fabric is merely converted into jute bags. The exemption notifications for jute-manufactured articles covered specified goods consumed within the factory for manufacture of final jute products, and the same question had already been decided in earlier proceedings and affirmed by the Calcutta High Court. On that settled view, conversion of duty-paid jute fabric into jute bags does not create a fresh cess liability. Case-Laws Central Excise Wed, 03 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784562