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1997 (4) TMI 273 - CEGAT, CALCUTTAExtract: ....... they were to be classified as different jute manufactures falling under the residuary item of Schedule. The question involved in the ultimate analysis is the rate of cess. In view of that, the Reference Application filed by the Revenue is not maintainable in terms of Section 35G of the Central Excise Act, 1944. It is, therefore, dismissed as such.
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