1997 (12) TMI 397 - AT - Central Excise

Tea - Circular No. 88/CE/75, dated 26-5-1975 refers to both tea sold in paper and sold in polythene bags, applicable

Summary

The appellate tribunal dismissed the appeal filed by the Department regarding the selling of loose tea in paper bags with the word "Mumtaj" printed on them. The tribunal found that the circular issued by the Board exempting duty on tea sold in paper bags without advertising qualities applied to the case, even though the tea was sold in polythene bags. The tribunal held that the circular was binding on the authorities and upheld the Collector's decision.