https://www.taxtmi.com/caselaws?id=118753 Cess under Section 25 of the Tea Act, 1953 is leviable on tea produced in India, but it cannot be imposed again on the same tea merely because it is later blended or packed. Where cess has already been paid at the garden stage, subsequent blending or packing does not change the tea's nature so as to justify a second levy. The position was treated as settled by precedent and supported by the Board circular intended to prevent double incidence of cess. The demand on blended and packed tea was therefore held unsustainable and was set aside in favour of the assessee. en-us Mon, 25 Jul 2005 00:00:00 +0530 Thu, 05 Jul 2012 14:47:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118753 Cess under Section 25 of the Tea Act, 1953 is leviable on tea produced in India, but it cannot be imposed again on the same tea merely because it is later blended or packed. Where cess has already been paid at the garden stage, subsequent blending or packing does not change the tea's nature so as to justify a second levy. The position was treated as settled by precedent and supported by the Board circular intended to prevent double incidence of cess. The demand on blended and packed tea was therefore held unsustainable and was set aside in favour of the assessee. Case-Laws Central Excise Mon, 25 Jul 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118753