https://www.taxtmi.com/caselaws?id=42162 The court upheld the validity of excise duty on package tea, ruling that the process of blending and packing tea constitutes "manufacture" under the Central Excises and Salt Act, 1944. The imposition of excise duty on package tea was deemed constitutional and not double taxation, as package tea is recognized as a distinct product from loose tea. The court dismissed the petitioners' claims, vacating all interim orders and affirming the legality of the excise duty on package tea. en-us Thu, 14 Jul 1983 00:00:00 +0530 Wed, 09 Jun 2010 15:21:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42162 The court upheld the validity of excise duty on package tea, ruling that the process of blending and packing tea constitutes "manufacture" under the Central Excises and Salt Act, 1944. The imposition of excise duty on package tea was deemed constitutional and not double taxation, as package tea is recognized as a distinct product from loose tea. The court dismissed the petitioners' claims, vacating all interim orders and affirming the legality of the excise duty on package tea. Case-Laws Central Excise Thu, 14 Jul 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42162