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2004 (9) TMI 136 - CESTAT, NEW DELHIExtract: .......e entries for Hessian, Sacking and for any other article of jute manufacture , therefore, the separate Cess has to be collected on Hessian Bags and Sacking Bags, manufactured from cess paid Hessian and Sacking. 5. The reference is, therefore, answered in favour of the Revenue. 6. The appeal is sent back to the Division Bench for its final disposal.
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