COMMNR.OF CENT.EXCISE,COCHIN vs M/S.TATA TEA LTD.

The Supreme Court examined 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 a commercially recognized variety of tea, processed into an instant form, qualifies as 'tea' despite technical differences in manufacture. The Court reviewed the findings of the CEGAT which had previously ruled that instant tea is not 'tea' within the meaning of the Act.