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of <h1>Instant tea liable for cess under Tea Act, 1953, Section 25; resolves audit objections and pending disputes.</h1> Instant tea is subject to cess under Section 25 of the Tea Act, 1953. The Board has noted that cess is not being collected on instant tea, leading to audit objections. Upon review, it is clarified that instant tea, being an extract from green or black tea leaves and commercially recognized as tea, falls under the definition of tea in Section 3(n) of the Tea Act, 1953. Therefore, instant tea is liable for cess. All pending disputes should be resolved based on this clarification.
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