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TMI Blog2008 (5) TMI 25X X X X Extracts X X X X X X X X Extracts X X X X ..... oduction from tea leaves - Even if conversion of bulk tea into package tea constituted manufacture, cess did not have to be paid again if cess had been paid on bulk tea – revenue appeal dismissed - E/519-522/2001 - 448-451/2008 - Dated:- 7-5-2008 - S/Shri P.G. Chacko, Member (J) and P. Karthikeyan, Member (T) [Order per: P. Karthikeyan, Member (T)]. - The captioned appeals filed by the re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t have to be paid again if cess had been paid on bulk tea. The cess on tea was payable only once. In respect of units in no Commissionerate except Coimbatore Commissionerate cess was demanded for a second time. This amounted to discrimination. Accordingly, he dropped the demands. 3. In the appeal filed by the revenue, the sole ground taken is that Notification No. 1086(E) dated 11-11-1999, is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt tea' satisfies both these conditions By the very name, the product namely 'instant tea' conveys 'that it is a 'tea'. The term 'instant tea' is not the brand name of the product manufactured by the assessee but the name of the product itself. It is a variety of tea. Further, the term 'instant tea' gives a meaning that it is a 'tea', which can be prepared/used instantaneously. Merely because the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Act. In our view, the Commissioner (Appeals) was right in upholding the order of the Assistant Commissioner but the Tribunal went wrong in holding that 'instant tea' is different from 'tea' and it fell outside the scope of Section 3(n) of the Act referring to Prevention of Food Adulteration Rules, 1955 and the Tea Waste (Control) Order, 1959. When the Act defined 'tea' specifically, the Tri ..... X X X X Extracts X X X X X X X X Extracts X X X X
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