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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 ..... ir, 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 sub-headings for ease of discussion of the dispute ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 and therefore the lower authorities were i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 it covers extracts, essences and concentrates of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Central Excise Tariff. That issue has to be decided in term ..... X X X X Extracts X X X X X X X X Extracts X X X X
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