Instant tea is liable to cess under section 25 of Tea Act 1953

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..... Subject : Central Excise - Levy and collection of Cess on 'Instant Tea' - Regarding - It has been brought to the notice of the Board that cess is not being collected on 'Instant Tea' under the pr .....

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..... Tea' is also commercially known as tea, it shall fall within the definition of Tea under Section 3(n) of Tea Act, 1953. Accordingly, it shall be liable to cess in terms of Section 25 of the Tea Act, 1 .....

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