Classification of flavoured tea: treated as tea under central excise tariff rather than as preparations under Chapter Twenty-One. Flavoured tea is classifiable as tea under the Central Excise Tariff rather than as an extract or preparation under the extracts-and-preparations chapter. The Board reasoned that the HSN excludes flavoured tea from the extracts/preparations chapter and the Central Excise Tariff aligns with the HSN, and that items commercially known and marketed as tea fall within the tariff term for tea. The Customs Tariff's explicit reference to flavoured tea further supports this classification, and trade notices should be issued accordingly.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Classification of flavoured tea: treated as tea under central excise tariff rather than as preparations under Chapter Twenty-One.
Flavoured tea is classifiable as tea under the Central Excise Tariff rather than as an extract or preparation under the extracts-and-preparations chapter. The Board reasoned that the HSN excludes flavoured tea from the extracts/preparations chapter and the Central Excise Tariff aligns with the HSN, and that items commercially known and marketed as tea fall within the tariff term for tea. The Customs Tariff's explicit reference to flavoured tea further supports this classification, and trade notices should be issued accordingly.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
