1990 (3) TMI 218 - AT - Central Excise

Summary

The Department appealed against the order-in-Appeal No. 569/Cal/84 dated 3-5-1984 passed by the Collector of Central Excise (Appeals), Calcutta regarding duty liability on packsheets and stitching twine used for packing jute consignments for export. The appeal was dismissed as per the judgment in the case of Collector of Central Excise v. Kanoria Jute Mills, where it was held that no duty was payable on such items used for export.