COMMISSIONER OF CENTRAL EXCISE, COCHIN versus M/S. TATA TEA LTD.

COMMISSIONER OF CENTRAL EXCISE, COCHIN versus M/S. TATA TEA LTD.

'Instant tea' is commercially known as tea and produced from the leaves of Camellia Sinensis (L) O. Kuntze, thereby falling within the Tea Act definition; cess can be levied under Section 25.

Parties
Appellant: Commissioner of Central Excise, Cochin; Respondent: M/s. Tata Tea Ltd.
Jurisdiction
India
Judgment Date
02 May 2002
Procedural Posture
Civil Appeal / Final Decision
Outcome
appeals allowed
Legal Topics
Cess Liability, Definition of Tea, Interpretation of Statutory Terms
Central Excise Taxation Interpretation of Statutes Cess Liability Definition of Tea Interpretation of Statutory Terms

Case Brief

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Parties

Commissioner of Central Excise, Cochin

Appellant

M/s. Tata Tea Ltd.

Respondent

Procedural Posture

Civil Appeal / Final Decision

Legal Issues

  1. 1 Whether 'instant tea' falls within the definition of 'tea' under Section 3(n) of the Tea Act, 1953 and is liable for cess under Section 25.

Ratio Decidendi

'Instant tea' is commercially known as tea and produced from the leaves of Camellia Sinensis (L) O. Kuntze, thereby falling within the Tea Act definition; cess can be levied under Section 25.

Court Disposition

appeals allowed

Orders

  • Order under challenge set aside.