1996 (9) TMI 129 - SC - Central Excise

Summary

The Supreme Court dismissed the appeals against the Customs, Excise and Gold (Control) Appellate Tribunal's judgment. The first issue regarding cess on jute yarn was covered by a previous court judgment. The second issue about cumulative duty on jute yarn and fabrics exceeding the limit was rejected. The court held that excise duty on goods produced is relevant, not on the materials used to make them. The appeals were dismissed with no costs.