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of <h1>Flavored Tea Classified Under Central Excise Tariff Sub-Heading 0902.00 as 'Tea' per HSN Guidelines.</h1> Doubts regarding the classification of flavored tea under the Central Excise Tariff have been addressed. The process involves adding natural flavors to black tea, drying, and blending. After examining the tariff entries and aligning with the Harmonized System of Nomenclature (HSN), it is clarified that flavored tea should be classified under sub-heading 0902.00 as 'tea' rather than under sub-heading 2101.20. This decision aligns with the HSN, which excludes flavored tea from Chapter 21, thus confirming its classification under Chapter 9. Trade notices will be issued to inform the relevant parties.
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