Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
Circular No. 931/21/2010-CX
New Delhi, dated 15th July, 2010
To,
Director General (All)
Chief Commissioners of Central Excise including LTU (All)
Commissioners of Central Excise including LTU (All)
Sir/Madam
Sub. :- Classification of TEA fortified with Vitamins - reg.
A reference has been received by the Board regarding the classification of
‘Tea fortified with Vitamins’. The product comprises tea along with stabilizers
and vitamins.
- Preparation of tea and preparation with the basis of tea are classifiable
under the chapter heading 210120. Preparation of tea as well as preparation with
a basis of tea is a product containing tea as one of the major component and has
other added ingredients to it. Flavoured tea contains tea along with at least
one flavouring agent and is a preparation of tea, though not classifiable under
this chapter by virtue of Chapter Note 1(c) to the chapter 21. However all other
preparations of tea not specifically excluded by virtue of any Section/Chapter
Note will get classified in this chapter only.
- The issue has been examined, the samples of the product were perused and the
commercial understanding of the product and the details of the product mentioned
on the packing materials were taken note of. The tea fortified with vitamins as
described in para 1 is nothing but a preparation of tea having added ingredients
like stabilizers and vitamins in addition to tea. Since no Section/Chapter Note
excludes this preparation from the purview of Chapter 21, it is clarified that
such preparations of tea namely tea fortified with vitamins will be classified
under Chapter 21.
- Trade and Industry may be informed.
- Receipt of this circular may be acknowledged
- Hindi version would follow.
Yours faithfully,
(MADAN MOHAN)
Under Secretary (CX.1)
F. No. 9/1/2008-CX.1 (Pt)