Classification of flavoured tea

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.... One process of manufacture of flavoured tea is that natural flavours like Bergamot and Cardamom etc. are added to 2-3% to black tea. The tea is dried in a suitable dryer like vibro/fluid bed dryer or tray dryer at about 80 C for 15 minutes. Dried tea is cooled to room temperature and then mixed with flavours in a mixer like nauta mixer/planetary mixer or ribbon blender. This is then dried in vibr....

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....or with a basis of tea. 4. It is seen that heading 21.01 is fully aligned with the HSN with the minor modification, in the sense that sub headings 2101.11 and 2101.12 of the HSN have been combined into a single sub-heading, 2101.10, in the Central Excise Tariff. Another minor difference is that 'Mate' though mentioned in the HSN does not find mention in the Central Excise Tariff. Thus, so far as e....

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....oes not refer to 'flavoured tea'. It is felt that the word 'tea' used in heading 09.02 of the Central Excise Tariff would cover all items which are commercially known and marketed as 'tea'. Since 'flavoured tea' is also known and marketed as a variety of tea it would be included in the term 'tea' appearing in heading 09.02 of the Central Excise tariff. This view is further supported by the specifi....