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CENTRAL EXCISE APPEAL NO. K-2370 OF 1999, DECIDED ON 27TH SEPTEMBER, 2004. versus CENTRAL EXCISE APPEAL NO. K-2370 OF 1999, DECIDED ON 27TH SEPTEMBER, 2004.

Section 2 (25) and 3 Tea Bags / Paper Bags were incorrectly interpreted by the department as a process of producing tea bags / paper bags because in fact never put paper with an independent product blend. The process did not come into existence. Contrary to the fact that tea was actually an essential process for using paper pouches, the Act never considered the preparation status as a result of a continuous process requiring duty on paper bags used in tea packing. Was. An appeal was not allowed and the order was set aside by the appellate tribunal solicitors from Amangarh lawyer