1996 (6) TMI 256 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, CALCUTTA heard a case regarding the levy of cess on jute bags manufactured by the Respondents under the Jute Manufactures Cess Act, 1983. The Tribunal held that the bags are different articles from jute fabric and are subject to cess, overturning the lower appellate authority's decision. The Appeal was allowed in favor of the Revenue.