- (1.) The Judgment of the Court was as follows: This writ application has been filed, inter alia, challenging a circular being Circular No. 931/21/2010-CX dated 15th July, 2010 issued by the Central Board of Excise and Customs, hereinafter 'the Board', directing that tea fortified with vitamins be classified under Chapter 21 of the Customs Tariff Act, 1975 under Tariff Item 2101.20.The short question involved in this writ application is whether tea fortified with vitamins is liable to tariff under Chapter 21 of the Customs Tariff Act, 1975 or under Chapter 9 of the Customs Tariff Act, 1975.
(2.) The petitioner No. 1 produces tea of different types, which are sold under various brand names, such as, Red Label, Taj Mahal, Taaza etc. According to the petitioners, tea fortified with vitamins is also tea and, therefore, falls under Chapter 9 of the Customs Tariff Act, 1975.
(3.) Tea, whether or not flavoured, is classified under Chapter 9 of the First Schedule of the Central Excise Tariff Act, 1975 and has been exempted from duty by Exemption Notification No. 3/06.;