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1999 (6) TMI 223 - CEGAT, CALCUTTAExtract: .......y Order against the Tribunal for proceeding with the appeal filed before us. In the circumstances, following respectfully the judgment of the Apex Court in the case of Baranagar Jute Factory, we hold that the Cess is leviable on jute fabrics used captively in the manufacture of jute bags. In this view, we reject the appeal of the appellants herein.
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