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In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 21/2002-Customs, dated the 1st March, 2002 which was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide G.S.R. 118 (E) of the same date, namely
The principal notification No. 8/2003-Central Excise, dated the 1st March, 2003 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 138(E), dated the 1st March, 2003 and was last amended by notification No. 47/2008- Central Excise dated the 1st September, 2008 which was published in the Gazette of India, Extraordinary vide number G.S.R. 629(E), dated the 1st September, 2008.
A dispute has been brought to the notice of the Board regarding classification of ‘tea’ fortified with micronutrients and with tapioca, jaggery, chicory, rice flour and vitamins. These additives may be to the extent of 30% with the remaining part being tea. Doubts have been raised as to whether such an admixture is classifiable under chapter 9 as flavoured tea or as a preparation with a basis of tea under chapter 21.
