https://www.taxtmi.com/caselaws?id=94227 Tea under Section 3(n) of the Tea Act, 1953 includes products commercially known as tea and made from the leaves of Camellia sinensis. Instant tea satisfied both elements because it was marketed as tea and derived from those leaves, so its form, method of preparation, and use in cold water did not take it outside the statutory definition. Once covered by Section 3(n), cess under Section 25 applied. The Tea Act's own definition was treated as sufficient, making reference to other enactments unnecessary for determining coverage. en-us Thu, 02 May 2002 00:00:00 +0530 Tue, 24 Jun 2014 18:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94227 Tea under Section 3(n) of the Tea Act, 1953 includes products commercially known as tea and made from the leaves of Camellia sinensis. Instant tea satisfied both elements because it was marketed as tea and derived from those leaves, so its form, method of preparation, and use in cold water did not take it outside the statutory definition. Once covered by Section 3(n), cess under Section 25 applied. The Tea Act's own definition was treated as sufficient, making reference to other enactments unnecessary for determining coverage. Case-Laws Central Excise Thu, 02 May 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94227