9911796707
TMI Blog1987 (10) TMI 62X X X X Extracts X X X X X X X X Extracts X X X X ..... rments in the affidavit in support of the writ petition may be stated: The petitioner gets tea from M/s. Duncans Tea Sales Limited, Calcutta and puts the same into printed card board boxes/ soft paper packs/printed envelopes and the boxes/packs/envelopes contain tea varying from 3 grams to 500 grams. After packing the tea as stated above they are delivered to M/s. Duncans Tea Sales Limited or their agents for subsequent disposal by them. The petitioner is a packer of tea supplied by M/s. Duncans Tea Sales Limited and for the discharge of this function the petitioner is paid amount as service charges. It is stated that the package tea falling under Central Excise Tariff Item 3(2) and duty is being realised at 0.40 per kg + 10% special excise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and such repacking does not amount to manufacture. 5. In the additional counter affidavit filed on behalf of the respondent it is stated that the petitioner packs the tea in various sizes of packing according to the weight to be assigned to each pack having received blended tea. It is stated that when once blended tea is received by the petitioner and put into boxes it becomes package tea and as package tea it has distinctive name, character and use in commercial circles. It is further stated that the activity of the petitioner of receiving blended tea, putting them into packs of various sizes after weighing and putting the label M/s. Duncon's No.l Dust Tea amounts to manufacture of a new product of package tea known to commercial circle ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lly as Tea, and also includes "Green Tea" and "Instant Tea". age Tea" and "Instant (1) Tea, all varieties except "Pack (3) respectively of this fallng within sub-item (2) and Tea" item. Not exceeding Rs. Two per kg. as the Central Government may, by notification in the Official Gazette fix. packed in any kind of (2) Package tea, that is to say, tea excluding than 28 kg. Net of tea but container containing not more "Instant Tea". One rupees and twenty-five paise per kg. plus the duty for the time being leviable under sub-item (1) of this Item, if not already paid. (3) "Instant Tea". Ten per cent ad valorem plus the duty for the time ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner for facilitating the marketability of the manufactured product. The connected operations with a view to project presentability of the product can be considered as intertwined with manufacturing process particularly in view of the definition of manufacture enveloping such process but the jobs undertaken with a view to easy or better marketability of the product are far removed from the process of manufacture envisaged in the definition. The petitioner is merely a conduit pipe employed by the manufacturer for the process of packing the tea already manufactured and there is no semblance of change in the hands of the petitioner and which he cannot be pushed to the status of manufacturer. The petitioner is called upon to pack the tea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wn character, use and name, whether be it the result of one process or several processes manufacture takes place and liability to duty is attracted and the sale or the ownership of the end-product is irrelevant for the purpose of taxable event. The Supreme Court in the context of considering the extended meaning of manufacture including the process of bleaching, dyeing, mercerising etc. held that such processes are not alien or foreign to the concept of manufacture. In Hyderabad Asbestos Cement Products Ltd. v. Union of India - 1980 E.L.T. 735 the Delhi High Court held that when Asbestos fibre is obtained which is different and distinct from asbestos rock on which the Legislature imposed the duty of excise it can be said that imposition of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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