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2004 (2) TMI 430 - CESTAT, BANGALOREExtract: ....... expressed by different Benches, we refer the following issue for consideration by a Larger Bench Whether hessian bags and sacking bags made out of jute fabrics and hessian and sacking fabrics on which duty of cess had been paid, would further be liable to cess under Jute Manufactures Cess Act, 1983 read with the Jute Manufactures Cess Rules, 1984.
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