Classification of tea admixture containing rice flour, tapioca, vitamins, etc - regarding.

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..... sification of tea admixture containing rice flour, tapioca, vitamins, etc - regarding. A dispute has been brought to the notice of the Board regarding classification of 'tea' fortified with micronutrients and with tapioca, jaggery, chicory, rice flour and vitamins. These additives may be to the extent of 30% with the remaining part being tea. Doubts have been raised as to whether such an admixt .....

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..... From these notes, it is clear that preparations would include products prepared by addition, mixing, or such other similar processes to the original commodity. Heading 2101 includes preparations with a basis of extracts, essences and concentrates of tea and preparations with basis of tea. Therefore, it is opined that the tea admixture is a preparation with a basis of tea and is classifiable unde .....

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