2004 (2) TMI 430

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....e, for the Appellant. Shri C. Maw, SDR, for the Respondent. [Order per : Justice K.K. Usha, President]. - In these appeals at the instance of the assessee challenge is against common order passed by the Commissioner (Appeals) dated 12-5-2000. The appellants manufactured Gunny Bags with Hessain Cloth on which 'Jute Cess' was paid by its manufacturer. They contended that since they have not....

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.....T. 713 wherein it is held that conversion of jute fabrics into jute bags would not amount to manufacture. It is also held that levy of cess would not be attracted at the stage of bags. In a later decision Naffar Chandra Jute Mills v. CCE, Calcutta-II reported in 2000 (123) E.L.T. 1107, Eastern Bench of the Tribunal has taken the view that duty of cess is chargeable on the hessian bags and sacking....