N. RAMANJANEYULU & BROS. Vs. CCE

JUDGEMENT

(1.) THE following issue was referred to the Larger Bench for consideration in view of the conflicting views expressed by different benches of the Tribunal on the issue involved: - -

(2.) SHRI D.N. Choudhary, learned SDR appearing for the Revenue, pleaded that under Section 3(1) of Jute Manufactures Cess Act 1983, there shall be levied and collected by way of cess for the purpose of the Jute Manufactures Development Council Act, 1983, on every article of Jute Manufacture specified in Col. 2 of the Schedule and produced in India, a duty of excise at such rate not exceeding the rate specified in the corresponding entry in Col. 3 thereof as the Central Government may, by Notification in the Official Gazette specify: The schedule to Section 3(1) is as under: - -

(3.) ON careful consideration, we are of the view that Cess has to be collected on each product mentioned in the Schedule to Jute Manufactures Cess Act, 1983. Since there are separate entries for Hessian, Sacking and for 'any other article of jute manufacture', therefore, the separate Cess has to be collected on Hessian Bags and Sacking Bags, manufactured from cess paid Hessian and Sacking.