Advertising qualities in tea packing did not justify duty where only seller details and a non-promotional image appeared.

Tea sold in paper or polythene bags marked with the seller's name and a picture of a lady sipping tea was examined for duty liability under the Board's circular on plain paper bags. The bags were found not to bear the word "tea," and the image relied on by the Revenue was held insufficient to give the packing advertising qualities. The circular and related instruction were read as exempting tea packed in bags that only display the seller's name and address without promotional matter, and the circular was treated as binding on the lower authorities. The duty demand was therefore not sustainable.

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Issues: Whether duty was leviable on loose tea sold in paper or polythene bags bearing the name "Mumtaj" and a picture of a lady sipping tea, and whether the Board's circular exempting tea sold in plain paper bags without advertising qualities was applicable.

Analysis: The packing was found not to bear the word "tea" and the picture relied upon by the Revenue was not sufficient to treat the bags as having advertising qualities. The Board circular and the connected instruction were read as exempting tea sold in bags that merely bear the seller's name and address without advertising matter. The circular issued by the Board was held to be binding on the authorities below, and no infirmity was found in the Collector (Appeals)' order.

Conclusion: The duty demand was not sustainable and the appeal filed by the Department failed.

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