Tariff classification of instant tea turns on the Central Excise Tariff description, placing tea-based products under the specific tea entry.

Instant tea manufactured from tea waste was treated as a tea-based product for tariff purposes and not as an edible preparation. The relevant Central Excise Tariff entry in Chapter 21 covered extracts, essences, concentrates of tea, and preparations based on tea, while the competing entry for edible preparations did not apply. A prior decision on cess for instant tea was distinguished because it turned on the Tea Act definition of tea and the cess levy, not on tariff classification under the Central Excise Tariff. On that basis, instant tea was classified under tariff sub-heading 2101.20 and not under sub-heading 2107.91.

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Issues: Whether instant tea manufactured from tea waste was classifiable under tariff sub-heading 2107.91 as edible preparations or under tariff sub-heading 2101.20 as extracts, essences and concentrates of tea and preparations with a basis of tea.

Analysis: The relevant tariff entry in Chapter 21 specifically covered extracts, essences and concentrates of tea and preparations based on tea. Instant tea was found to be a product prepared from tea or tea waste and was marketed as tea, not as an edible preparation. The decision in the earlier case concerning cess on instant tea was held to be inapplicable because it turned on the definition of tea under the Tea Act and on the levy of cess, whereas the present dispute had to be decided only on the language of the Central Excise Tariff. On that basis, the lower authorities' classification was affirmed.

Conclusion: Instant tea was correctly classifiable under tariff sub-heading 2101.20 and not under sub-heading 2107.91.

Final Conclusion: The goods were held to fall within the specific tariff entry for tea-based preparations, and the contrary classification was rejected.

Ratio Decidendi: Classification under the Central Excise Tariff must be determined by the tariff description itself, and a tea-based product sold as tea falls within the specific entry for tea extracts and preparations rather than the residuary edible-preparations entry.

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