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1997 (3) TMI 640 - HC - Central ExciseExtract: .......e duty on the packaging of tea is held to be outside the scope of the Act inasmuch as it is not part of manufacture. The respondents are not entitled to collect excise duty on the packaging of tea done by the petitioner. However, the petitioner’s claim for the refund of the excise duty paid in the four years is rejected. No order as to costs.
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