CIR NO. 882/02/2009-CX, DT. 11/02/2009
- Document type
- Circular
- Reference no.
- P
- Dated
Classification of tea admixture containing rice flour, tapioca, vitamins, etc-regarding
Classification of tea admixture containing rice flour, tapioca, vitamins, etc-regarding
2. The matter has been examined with reference to the HSN, the relevant Tariff entries and the Chapter notes and the earlier board circular No 622 of 2002 dated 21.02.02.
3. The tea admixture in the present case, containing rice flour, tapioca, vitamins, etc cannot be considered as flavoured tea particularly when the purpose of addition of various ingredients is to add to volume and to provide health benefits. Neither can these additives be considered as flavouring material.
4. The expression preparation has been used in a number of Tariff items in Chapter 21 and has also been used to explain the scope of an entry in the Chapter notes and the supplementary notes. From these notes, it is clear that preparations would include products prepared by addition, mixing, or such other similar processes to the original commodity. Heading 2101 includes preparations with a basis of extracts, essences and concentrates of tea and preparations with basis of tea. Therefore, it is opined that the tea admixture is a preparation with a basis of tea and is classifiable under chapter Heading 2101.
5. Hindi version will follow.
6. Receipt of this circular may be acknowledged
Yours faithfully,
Ashima Bansal
Under Secretary to the Govt. of India.
F.No. 9/1/08-CX1