Tariff classification of vitamin-fortified tea stays under Chapter 9 where no distinct manufactured product emerges.

Tea fortified with vitamins remained tea in commercial identity and did not undergo manufacture into a distinct commodity with a different name, character or use. It therefore fell under Chapter 9 of the Central Excise Tariff Act, not Chapter 21, because Chapter 21 applies to preparations that emerge as separate goods after a manufacturing change. The exclusion of flavoured tea from Chapter 21 did not justify treating vitamin-fortified tea as a Chapter 21 preparation. Any classification doubt had to be resolved strictly and in favour of the assessee, making the contrary circular and consequential classification order unsustainable.

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Issues: Whether tea fortified with vitamins is classifiable under Chapter 9 or Chapter 21 of the Central Excise Tariff Act, 1985, and whether the circular treating such product as a preparation of tea under Chapter 21 was sustainable.

Analysis: Tea fortified with vitamins remained tea in commercial identity and did not undergo a transformation amounting to manufacture. No new or distinct product emerged having a different name, character or use. Chapter 9 covered tea in various forms and the product did not answer the description of the items specifically placed under Chapter 21, which are preparations that have undergone a manufacturing change and emerge as distinct goods. The exclusion of flavoured tea from Chapter 21 could not justify inclusion of vitamin-fortified tea there. In case of doubt, a taxing entry must be construed strictly and the interpretation favourable to the assessee must prevail.

Conclusion: Tea fortified with vitamins is classifiable under Chapter 9 and not under Chapter 21. The circular and the consequential order directing classification under Chapter 21 were unsustainable.

Ratio Decidendi: A product remains within its original tariff heading unless the added process brings about a manufacture resulting in a distinct commodity with a different name, character or use; in case of classification ambiguity, the construction favourable to the assessee must be adopted.

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