Manoj Kumar Sharma vs New Delhi on 1 August, 2019
8. The Hon'ble Supreme Court in the case of Union of India Vs.
Keshedeo Shivprasad 2002 (145) ELT A 163 (S.C.) has held that
incidental or ancillary process must be an integral and inextricable
part of production or manufacture resulting in presenting a finished
or manufactured product bearing a distinct name. In this case, it was
held that duty on packaged tea packed from fully manufactured loose
tea was not sustainable.