https://www.taxtmi.com/circulars?id=490 Flavoured tea is classifiable as tea under the Central Excise Tariff rather than as an extract or preparation under the extracts-and-preparations chapter. The Board reasoned that the HSN excludes flavoured tea from the extracts/preparations chapter and the Central Excise Tariff aligns with the HSN, and that items commercially known and marketed as tea fall within the tariff term for tea. The Customs Tariff's explicit reference to flavoured tea further supports this classification, and trade notices should be issued accordingly. en-us Thu, 21 Feb 2002 00:00:00 +0530 Tue, 23 Sep 2008 16:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=490 Flavoured tea is classifiable as tea under the Central Excise Tariff rather than as an extract or preparation under the extracts-and-preparations chapter. The Board reasoned that the HSN excludes flavoured tea from the extracts/preparations chapter and the Central Excise Tariff aligns with the HSN, and that items commercially known and marketed as tea fall within the tariff term for tea. The Customs Tariff's explicit reference to flavoured tea further supports this classification, and trade notices should be issued accordingly. Circulars Central Excise Thu, 21 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/circulars?id=490