TMI Blog2002 (5) TMI 235X X X X Extracts X X X X X X X X Extracts X X X X ..... ame of the product itself. Thus the ‘instant tea’ is covered by the definition of tea within the meaning of Section 3(n). Once ‘instant tea’ falls within the definition of Section 3(n), a cess can be levied on it under Section 25 of the Act. In our view, the Commissioner (Appeals) was right in upholding the order of the Assistant Commissioner but the Tribunal went wrong in holding that ‘instant tea’ is different from ‘tea’ and it fell outside the scope of Section 3(n) of the Act referring to Prevention of Food Adulteration Rules, 1955 and the Tea Waste (Control) Order, 1959. When the Act defined ‘tea’ specifically, the Tribunal ought not to have strained itself by referring to other enactments to construe ‘instant tea’ as the product no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeals by the Revenue. 3. The learned Attorney General urged on behalf of the appellant that the term tea for levy of cess has to be interpreted on the basis of the definition of tea given in the Act and not on the basis of definitions given in the Prevention of Food Adulteration Rules, 1955 and the Tea Waste (Control) Order, 1959; instant tea is a variety of tea and it is commercially known and sold in the market as instant tea ; there was no further need to go into the manner of manufacture and preparation of instant tea ; the Tribunal misdirected itself in concluding that instant tea is not tea by referring to other enactments. According to him, manner of preparing tea and whether it is consumed in hot or cold form, is im ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , and the climatic conditions prevailing in, the tea estates or gardens producing such varieties or grades of tea and any other circumstances applicable to such production. 2. The duty of excise levied under sub-section (1) shall be in addition to the duty of excise leviable on tea under the Central Excises and Salt Act, 1944, or any other law for the time being in force. 3. The provisions of the Central Excises and Salt Act, 1944, and the rules made thereunder, including those relating to refund the exemption from duty, shall so far as may be, apply in relation to the levy and collection of the duty of excise under this section as they apply in relation to the levy and collection of the duty of excise on tea under the said Act. [Em ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing the order of the Assistant Commissioner but the Tribunal went wrong in holding that instant tea is different from tea and it fell outside the scope of Section 3(n) of the Act referring to Prevention of Food Adulteration Rules, 1955 and the Tea Waste (Control) Order, 1959. When the Act defined tea specifically, the Tribunal ought not to have strained itself by referring to other enactments to construe instant tea as the product not included within the definition of tea under the Act. 7. For what is stated above, we answer the question in the affirmative and in favour of the Revenue. Consequently, the order under challenge cannot be sustained. Hence, the same is set aside. The appeals are allowed. No costs. - - TaxTMI - TMI ..... X X X X Extracts X X X X X X X X Extracts X X X X
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