Instant tea is liable to cess under section 25 of Tea Act 1953

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....999 F.No. 262/4/97-CX.0 Subject : Central Excise - Levy and collection of Cess on 'Instant Tea' - Regarding - It has been brought to the notice of the Board that cess is not being collected o....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... is free flowing. As 'Instant Tea' is also commercially known as tea, it shall fall within the definition of Tea under Section 3(n) of Tea Act, 1953. Accordingly, it shall be liable to cess in terms o....