Central Excise - Classification and excisability of 'Jute Caddies' under the CETA, 1985 - Clarification regarding

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..... stoms New Delhi Subject : Central Excise - Classification and excisability of 'Jute Caddies' under the CETA, 1985 - Clarification regarding. A doubt has been raised as to the classification of the jute caddies obtained during the process of manufacture in jute mills whether under 53.02 or 53.03 or 53.04 of the Central Excise Tariff. 2. Jute caddies arise during the process of manufacture of va .....

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..... ing process". The chemical test of the sample of "Jute Caddies" states such caddies as "agglomerated mass essentially composed of Jute Fibres". Prior to introduction of new Central Excise Tariff, Board had decided that Jute Caddies were not liable to duty under the erstwhile tariff item 22A because such caddies were similar to raw jute than to jute manufactures. With the introduction of new Centra .....

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..... tile bast fibres of Heading No. 53.03 are covered under Heading No. 53.07 of HSN. However, there is no entry in the Central Excise Tariff under Chapter 53 corresponding to HSN Heading 53.03 covering 'Jute and other textile bast fibres: tow and waste of these fibres'. Therefore, the jute fibres will come under the residuary entry 53.04 of CET. The Board therefore agreed with the views of the Best Z .....

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