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TMI Blog2013 (11) TMI 837X X X X Extracts X X X X X X X X Extracts X X X X ..... d. AR that the issue in this appeal was squarely covered by the decision of the Co-ordinate Bench of this Tribunal in assessee's own case for the immediately succeeding assessment year in ITA No.1189/Kol/2008 dated 23.11.2012 wherein the Coordinate Bench of this Tribunal has held as follows -: "3. Learned representatives fairly agree that the issue in appeal is squarely covered in favour of the assessee by above Special Bench decision in as much as the authorities below have declined exemption u/s 10B on the short ground that the blending of tea does not amount to manufacture or production of tea for the purpose of claiming exemption u/s 10B. This is evident from the following observations made by the CIT(Appeals) in his impugned order :- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... activities carried on by the appellant amounted to manufacture or production of a new article or thing. He did not establish that the end, product exported by the appellant was known or recognized by the trade or by consumers otherwise than as "Tea" or that the end product was consumed by the customers for the distinctive features of the blended product. 8. In the light of the above facts and evidences as were made available to me, I am of the considered view that the final product exported by the appellant in the international market continued to remain Tea as its dominant component and the end product was known to the consumer as blended tea which did not have separate & distinct identity or use from the principal raw-material, i..e tea. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... produce & substances such as orange, jasmine, lemon, strawberry etc and also added fragrance - mischief or varieties of flavours or spices to give different aroma or taste. In my opinion, however, merely because some more ingredients were blended with varieties of tea did not materially change or alter the facts of the case because the product exported continued to be marketed as "produce of tea". In my opinion, the decision of the Supreme Court in the case of Tara Agencies (Supra) is equally applicable to the present case. I, therefore, uphold the order of the A.O. rejecting the appellant's claim for deduction u/s 10B of the I.T.Act. Ground Nos. 1,2 & 3 are, therefore, rejected." 4. Learned CIT(Appeals) has mainly relied upon Hon'ble Sup ..... X X X X Extracts X X X X X X X X Extracts X X X X
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