https://www.taxtmi.com/caselaws?id=42094 The court ruled in favor of the petitioner, declaring that the process of packing tea into containers does not qualify as manufacturing under the Central Excises and Salt Act. The court emphasized that the packing process aimed at enhancing marketability does not constitute manufacturing as defined in the law. Therefore, the petitioner was not liable to pay excise duty on package tea, and the writ petition was allowed without costs imposed on either party. en-us Thu, 15 Oct 1987 00:00:00 +0530 Wed, 09 Jun 2010 10:53:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42094 The court ruled in favor of the petitioner, declaring that the process of packing tea into containers does not qualify as manufacturing under the Central Excises and Salt Act. The court emphasized that the packing process aimed at enhancing marketability does not constitute manufacturing as defined in the law. Therefore, the petitioner was not liable to pay excise duty on package tea, and the writ petition was allowed without costs imposed on either party. Case-Laws Central Excise Thu, 15 Oct 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42094