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TMI Blog2001 (3) TMI 350X X X X Extracts X X X X X X X X Extracts X X X X ..... an, DR, for the Respondent. [Order per : C.N.B. Nair, Member (T)]. - The dispute in this appeal is about the correct classification of 'instant tea'. The appellants manufactured instant tea from tea waste and claimed its classification under 2107.91 of the Central Excise Tariff Act. The impugned order has classified the goods under chapter sub-heading 2101.20. We read here under these chapter s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Other 2107.91 - Put up in unit containers and ordinarily intended for sale. 2107.99 - Other. 2. Learned Counsel for the appellant took us through our order in the case of Tata Tea Ltd. v. CCE, Cochin reported in 1998 (104) E.L.T. 661 (T) = 1998 (29) RLT 92 and submitted that in terms of that decision, instant tea cannot be treated as tea a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt tea, under 2101.20 upto 31-3-1989. Ld. DR further submitted that instant tea is marketed without any distinction as to whether it is manufactured from tea or tea waste. Therefore, he submitted that the fact that appellant is manufacturing instant tea from tea waste would not make a difference regarding its classification. 4. It is very clear from a perusal of chapter sub-heading 2101 that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cise duty purposes, instant tea was being classified under sub-heading 2101.20 as extracts, essences and concentrates of tea. The issue dealt with in that order was whether CESS was payable on 'instant tea'. The definition of 'tea' under the Tea Act was material to that case as CESS was leviable on tea. These factors are not relevant at all in regard to levy of duty on instant tea under the Centra ..... X X X X Extracts X X X X X X X X Extracts X X X X
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