https://www.taxtmi.com/caselaws?id=89121 Instant tea manufactured from tea leaves and cleared for export was held not to fall within the statutory definition of tea under Section 3(n) of the Tea Act, 1953. The reasoning turned on its distinct commercial identity: the product was a water-soluble powder produced by dehydration of tea extract, dissolved in cold water, and was not commercially understood as tea in the ordinary sense. Support was drawn from the treatment of tea in the Prevention of Food Adulteration Rules, 1955, and from the recognised distinction between tea and tea waste for cess purposes. As a result, cess under the Tea Act was not leviable on instant tea. en-us Fri, 17 Jul 1998 00:00:00 +0530 Fri, 23 Sep 2011 15:37:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89121 Instant tea manufactured from tea leaves and cleared for export was held not to fall within the statutory definition of tea under Section 3(n) of the Tea Act, 1953. The reasoning turned on its distinct commercial identity: the product was a water-soluble powder produced by dehydration of tea extract, dissolved in cold water, and was not commercially understood as tea in the ordinary sense. Support was drawn from the treatment of tea in the Prevention of Food Adulteration Rules, 1955, and from the recognised distinction between tea and tea waste for cess purposes. As a result, cess under the Tea Act was not leviable on instant tea. Case-Laws Central Excise Fri, 17 Jul 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89121