https://www.taxtmi.com/caselaws?id=562 Package tea bearing a brand name was already covered by tariff item 0902.00 before 2-6-1998, even though the rate of duty was nil. The later insertion of Chapter Note 4 in Chapter 9, treating labelling, relabelling and similar processes as manufacture, did not mean that such goods became excisable only from that date. Because excise is attracted on manufacture and collection may follow later for administrative convenience, goods manufactured before 2-6-1998 but cleared afterwards remained liable to duty at the applicable rate. en-us Wed, 07 Dec 2005 00:00:00 +0530 Sun, 13 Apr 2008 15:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=562 Package tea bearing a brand name was already covered by tariff item 0902.00 before 2-6-1998, even though the rate of duty was nil. The later insertion of Chapter Note 4 in Chapter 9, treating labelling, relabelling and similar processes as manufacture, did not mean that such goods became excisable only from that date. Because excise is attracted on manufacture and collection may follow later for administrative convenience, goods manufactured before 2-6-1998 but cleared afterwards remained liable to duty at the applicable rate. Case-Laws Central Excise Wed, 07 Dec 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=562