https://www.taxtmi.com/caselaws?id=88979 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. en-us Wed, 31 Dec 1997 00:00:00 +0530 Thu, 22 Sep 2011 16:24:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88979 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. Case-Laws Central Excise Wed, 31 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88979