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1999 (6) TMI 223 - AT - Central Excise
The Appellate Tribunal CEGAT, Calcutta held that Section 9 of I.D.R.A. is not ultra vires the Constitution. The Jute Cess is leviable on jute fabrics used in the manufacture of jute bags. The appeal was rejected based on the settled law and absence of a Stay Order.
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