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2009 (4) TMI 749 - CESTAT, KOLKATAExtract: .......nt case, the cess has already been levied on jute fabrics, the demand for cess on laminated fabrics and the laminated bags is not justified keeping in view the scheme of levy of cess under the Act and the exemptions and clarifications issued thereunder. Hence, the impugned order is set aside and the appeal is allowed. (Pronounced in the open Court)
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