1996 (7) TMI 301

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....r the Respondents. [Order per : G.R. Sharma, Member (T)]. - The captioned appeal is directed against the order dated 11-7-1987 passed by the Collector (Appeals). The Collector (Appeals), in his order had held : "4. I have considered the matter and am convinced that the appellants have a case on merits. I find that the appellants have made jute bags out of jute fabrics on which appropriate....

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....se of stiching jute bags during the period from August, 1985 to 10th December, 1985 and after stiching jute bags the respondents herein removed these bags from the factory to the extent of 1125.523 MTs. (including duty paid twine received) without further payment of cess duty @ Rs. 61.35 per M.T. On scrutiny of the private records of the respondents herein, it was found that the respondents herein....

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....ure Cess Act, 1983; that no cess is liable on goods (jute bags). The Asstt. Collector after taking submissions of the respondents herein into consideration, confirmed the demand of cess duty amounting to Rs. 69,050.84. 3. Shri Sanjeev Sachdeva, the learned SDR appearing for the appellant submitted that the respondents herein are jute processors and were manufacturing jute bags out of duty ....

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....respondents. 5. Heard the submissions of the ld. SDR perused the case records. We find that the admitted position is that the respondents herein received jute fabrics after payment of duty of cess thereon. We also find that jute fabrics and jute bags fall under the same tariff entry; that was Tariff Entry 22A. Since these two items fell under the same tariff entry, the conversion of jute f....