https://www.taxtmi.com/caselaws?id=86641 Loose tea placed into small packets at the time of sale was not shown to be package tea in the commercial sense, so the alleged manufacture was not established. The department had to prove that the goods were packed and marketed as package tea recognised in trade; the record showed only repacking for convenience of sale and carrying. As the tariff description was not met on the evidence, the excise duty demand was not sustained. en-us Wed, 19 Mar 1997 00:00:00 +0530 Fri, 26 Aug 2011 12:15:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86641 Loose tea placed into small packets at the time of sale was not shown to be package tea in the commercial sense, so the alleged manufacture was not established. The department had to prove that the goods were packed and marketed as package tea recognised in trade; the record showed only repacking for convenience of sale and carrying. As the tariff description was not met on the evidence, the excise duty demand was not sustained. Case-Laws Central Excise Wed, 19 Mar 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86641