Supreme Court · 2002 INSC 254 · Decided 2 May 2002
Commissioner of Central Excise, Cochin v. M/S. Tata Tea LTD.
- Court
- Supreme Court of India
- Citation
- 2002 INSC 254 · [2002] 3 S.C.R. 730
- Case number
- CIVIL APPEAL No. 1515/1999
- Decided
- 2 May 2002
- Bench
- N. SANTOSH HEGDE, SHIVARAJ V. PATIL (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
Tea Act, 1953-Sections 25 and 3(n)-Imposition of cess on tea produced in India- 'Instant tea' manufactured and exported by a tea company-Cess-Levy of-Liability-Held, since 'instant tea' is covered by C definition of tea within the meaning of Section 3(n), cess can be levied on it. D Interpretation there is no need to refer to other enactments. Respondent, engaged in the manufacture of 'instant tea', was issued notices as to why on 'instant tea' cleared by them cess should not be levied under Section 25 of the Tea Act, 1953. Respondent submitted that 'instant tea' was not 'tea' falling
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