https://www.taxtmi.com/caselaws?id=200223 The court upheld the levy of excise duty on packaged tea, deeming the packaging process as "manufacture" under the Central Excises and Salt Act, 1944. It found the inclusion of packaged tea in the First Schedule valid and constitutional, honoring legislative intent. The court dismissed claims of double taxation, emphasizing the statutory consistency and need to harmonize provisions. en-us Mon, 28 Mar 1988 00:00:00 +0530 Fri, 23 Mar 2018 18:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=200223 The court upheld the levy of excise duty on packaged tea, deeming the packaging process as "manufacture" under the Central Excises and Salt Act, 1944. It found the inclusion of packaged tea in the First Schedule valid and constitutional, honoring legislative intent. The court dismissed claims of double taxation, emphasizing the statutory consistency and need to harmonize provisions. Case-Laws Central Excise Mon, 28 Mar 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=200223