https://www.taxtmi.com/caselaws?id=45979 The High Court allowed the writ petition, directing the refund of excise duty paid by the petitioner for packaging tea. The court held that the packaging activity did not constitute a manufacturing process attracting excise duty, as the tea had already undergone excise duty clearance as loose tea. The judgment emphasized the importance of imposing excise duty at the original manufacturing stage rather than at the packaging phase, reiterating the distinction between excisable items of tea. en-us Thu, 26 Apr 2001 00:00:00 +0530 Thu, 15 Jul 2010 10:37:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45979 The High Court allowed the writ petition, directing the refund of excise duty paid by the petitioner for packaging tea. The court held that the packaging activity did not constitute a manufacturing process attracting excise duty, as the tea had already undergone excise duty clearance as loose tea. The judgment emphasized the importance of imposing excise duty at the original manufacturing stage rather than at the packaging phase, reiterating the distinction between excisable items of tea. Case-Laws Central Excise Thu, 26 Apr 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45979