2000 (4) TMI 682 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Kolkata confirmed a demand of duty against the appellants for Jute Cess for the period September 1984 to February 1994. The Tribunal held that Jute Cess is not payable on jute manufactures used captively for the manufacture of other jute manufactures after October 1, 1984. The demand of cess was confirmed for the period before October 1, 1984, based on the Supreme Court's judgment in the case of Baranagar Jute Factory.