1990 (6) TMI 155

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.... Nair, JDR, for the Respondents. [Order per : Jyoti Balasundaram, Member (J)]. -  By a notice dated 7-6-1979, the appellants herein who are manufacturers of laminated jute bags, were called upon to show cause why the said goods should not be classified under Tariff Item 68 of the First Schedule to the Central Excises and Salt Act, 1944, why Central Excise duty should not be demanded in ....

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....ty under Notification No. 53/65-C.E., dated 20-3-1965 as amended and this position has been accepted by the Andhra Pradesh High Court in the case of International Packing Industry v. CBEC& Others -1987 (32) E.L.T. 317 (A.P.) and by this Tribunal in the case of M/s. Calcutta Laminators v. CCE Calcutta (Order No. 568/1988-D) (ii) As regards the period prior to 6-12-1978, the demand is barred by l....

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....aining whether jute in fact did predominate. We are not inclined to accept the prayer for remand. The authorities below have all along proceeded on the basis that the bags have been made from jute and only laminated with polythene. It is not the case of the department that jute was not the major constituent in the bags manufactured by the appellants. Therefore, respectfully following the ratio of ....