https://www.taxtmi.com/caselaws?id=43352 Packing duty-paid tea into containers or packets does not amount to manufacture because it does not transform the finished tea into a new and distinct commercial article. Excise duty under Section 3 of the Central Excises and Salt Act, 1944 applies only to goods that are manufactured, and incidental packing is not enough unless it is integral to creating a new product. Item No. 3 of the First Schedule, including package tea, was read as taxing the tea content rather than the container or packing material. A packet or container by itself is not commercially known as tea and is not separately excisable. en-us Thu, 20 Feb 1992 00:00:00 +0530 Sat, 03 Aug 2019 14:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43352 Packing duty-paid tea into containers or packets does not amount to manufacture because it does not transform the finished tea into a new and distinct commercial article. Excise duty under Section 3 of the Central Excises and Salt Act, 1944 applies only to goods that are manufactured, and incidental packing is not enough unless it is integral to creating a new product. Item No. 3 of the First Schedule, including package tea, was read as taxing the tea content rather than the container or packing material. A packet or container by itself is not commercially known as tea and is not separately excisable. Case-Laws Central Excise Thu, 20 Feb 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43352