( 1 ) THE appellants companies arc manufacturers of the jute products like jute twine, yarn, sacking, carpet backing etc. The appellants have further claimed that portions of jute twine and jute yarn manufactured by them are used for producing finished products, namely, jute textiles. In other words, portions of jute twine and jute yarn are their intermediate products for captive consumption.

( 2 ) JUTE Textile Industries is one of the industries specified in the First Schedule of the Industries (Development and Regulation) Act, 1951. But the specifications relating to jute industry in the First Schedule of the said Act have been from time to time amended/substituted. The Act LXX1 of 1956 substituted the First Schedule of the Industries (Development and Regulation) Act, 1951 with effect from 1st of March, 1957. The Heading No. 23 of the First Schedule is as follows :-"textiles (including those dyed, printed or otherwise processed); (1) * * * * (2) made wholly or in part of jute, including jute twine and rope. (3) * * * * (4) * * * * (5) * * * * by the said amending Act of 1956, two Explanations have been also inserted in the First Schedule of the Parent A