https://www.taxtmi.com/caselaws?id=95963 Instant tea manufactured from tea waste was treated as a tea-based product for tariff purposes and not as an edible preparation. The relevant Central Excise Tariff entry in Chapter 21 covered extracts, essences, concentrates of tea, and preparations based on tea, while the competing entry for edible preparations did not apply. A prior decision on cess for instant tea was distinguished because it turned on the Tea Act definition of tea and the cess levy, not on tariff classification under the Central Excise Tariff. On that basis, instant tea was classified under tariff sub-heading 2101.20 and not under sub-heading 2107.91. en-us Mon, 05 Mar 2001 00:00:00 +0530 Fri, 16 Dec 2011 12:56:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95963 Instant tea manufactured from tea waste was treated as a tea-based product for tariff purposes and not as an edible preparation. The relevant Central Excise Tariff entry in Chapter 21 covered extracts, essences, concentrates of tea, and preparations based on tea, while the competing entry for edible preparations did not apply. A prior decision on cess for instant tea was distinguished because it turned on the Tea Act definition of tea and the cess levy, not on tariff classification under the Central Excise Tariff. On that basis, instant tea was classified under tariff sub-heading 2101.20 and not under sub-heading 2107.91. Case-Laws Central Excise Mon, 05 Mar 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95963