Ccoomcmhiisnsioner Of Central Excise vs M/S. Tata Tea Ltd

The Supreme Court considered whether 'instant tea' manufactured and exported by the respondent falls within the definition of 'tea' under Section 3(n) of the Tea Act, 1953, for the purpose of levying cess under Section 25. The central issue was whether the processed form of instant tea maintains the legal character of 'tea' as defined in the Act. The court reviewed the findings of the CEGAT, which had previously ruled that instant tea is distinct from the statutory definition of tea.