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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Tea Fortified with Vitamins Classified Under Chapter 21 in Central Excise Framework.</h1> The circular addresses the classification of 'Tea fortified with Vitamins' under the Central Excise framework. The product, which includes tea, stabilizers, and vitamins, is considered a preparation of tea. According to Chapter 21 of the classification guidelines, preparations with tea as a major component and additional ingredients fall under this category unless specifically excluded by any Section/Chapter Note. After examining the product and its commercial presentation, it is clarified that tea fortified with vitamins is classified under Chapter 21. The circular instructs that this information be communicated to the trade and industry, with an acknowledgment of receipt requested.
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