https://www.taxtmi.com/caselaws?id=217359 Tea fortified with vitamins remained tea in commercial identity and did not undergo manufacture into a distinct commodity with a different name, character or use. It therefore fell under Chapter 9 of the Central Excise Tariff Act, not Chapter 21, because Chapter 21 applies to preparations that emerge as separate goods after a manufacturing change. The exclusion of flavoured tea from Chapter 21 did not justify treating vitamin-fortified tea as a Chapter 21 preparation. Any classification doubt had to be resolved strictly and in favour of the assessee, making the contrary circular and consequential classification order unsustainable. en-us Wed, 20 Apr 2011 00:00:00 +0530 Sat, 13 Oct 2012 00:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=217359 Tea fortified with vitamins remained tea in commercial identity and did not undergo manufacture into a distinct commodity with a different name, character or use. It therefore fell under Chapter 9 of the Central Excise Tariff Act, not Chapter 21, because Chapter 21 applies to preparations that emerge as separate goods after a manufacturing change. The exclusion of flavoured tea from Chapter 21 did not justify treating vitamin-fortified tea as a Chapter 21 preparation. Any classification doubt had to be resolved strictly and in favour of the assessee, making the contrary circular and consequential classification order unsustainable. Case-Laws Central Excise Wed, 20 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=217359