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2008 (5) TMI 25 - CESTAT, CHENNAIDemands for cess on package tea – manufacture of package tea from cess paid bulk tea - Notification No. 1086(E) dated 11-11-1999 had clarified that cess was not payable a second time if the same tea had suffered cess at an earlier stage i.e. at stage of production from tea leaves - Even if conversion of bulk tea into package tea constituted manufacture, cess did not have to be paid again if cess had been paid on bulk tea – revenue appeal dismissed
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