Central Excise Circular No. 931/21/2010 Central Excise Circular No. 931/21/2010 Chartered Accountant CA ICAI Chartered Accountants CA ICAI CAinINDIA ICAI Announcements Accounting Standards CA News ICAI Students ICAI Members Case Laws CPT IPCC Final ICAI Course CA Course ICAI Forum CA Question Papers ICAI Study Material

« Latest Circulars »

Open DEMAT Account in 24 hrs
Auction of State Government Securities Feb 23, 2024
RBI imposes monetary penalty on The Adinath Co-Operative Bank Limited, Dist. Surat, Gujarat
The Relevance of SEACEN in a Turbulent World (Closing remarks by Michael Debabrata Patra, Deputy Governor, Reserve Bank of India - February 15, 2024 - at the 59th SEACEN Governors' Conference
Business restrictions imposed on Paytm Payments Bank Limited vide Press Releases dated January 31 and February 16, 2024
Extension of validity of Directions under Section 35A read with section 56 of the Banking Regulation Act, 1949 (As Applicable to Co-operative Societies) - HCBL Co-operative Bank Ltd., Lucknow (U.P.)
Business restrictions imposed on Paytm Payments Bank Limited vide Press Releases dated January 31 and February 16, 2024
Directions under Section 35 A read with section 56 of the Banking Regulation Act, 1949 Shimsha Sahakara Bank Niyamitha, Maddur, Mandya District Extension of Period
Reserve Bank of India (Government Securities Lending) Directions, 2023
Building resilient brand India amidst global uncertainty (Speech by Shri Swaminathan J, Deputy Governor, Reserve Bank of India - December 28, 2023 - at the 10th SBI Banking and Economic Conclave in Mumbai)
Trade Credit for imports into India Submission of return on issuance of bank guarantees for Trade Credits on the Centralised Information Management System (CIMS)
Minutes of the Monetary Policy Committee Meeting, December 6 to 8, 2023


« Central Excise Circulars - F.No.354/72/2010-TRU...	Central Excise Notification No. 30/ 2010... »
Central Excise Circular No. 931/21/2010

July, 23rd 2010
Circular No. 931/21/2010-CX F. No. 9/1/2008-CX.1 (Pt) Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs New Delhi, dated15th July, 2010 To, Director General (All) Chief Commissioners of Central Excise including LTU (All) Commissioners of Central Excise including LTU (All) Sir/Madam Sub. :- Classification of TEA fortified with Vitamins - reg. A reference has been received by the Board regarding the classification of Tea fortified with Vitamins. The product comprises tea along with stabilizers and vitamins. 2. Preparation of tea and preparation with the basis of tea are classifiable under the chapter heading 210120. Preparation of tea as well as preparation with a basis of tea is a product containing tea as one of the major component and has other added ingredients to it. Flavoured tea contains tea along with at least one flavouring agent and is a preparation of tea, though not classifiable under this chapter by virtue of Chapter Note 1(c) to the chapter 21. However all other preparations of tea not specifically excluded by virtue of any Section/Chapter Note will get classified in this chapter only. 3. The issue has been examined, the samples of the product were perused and the commercial understanding of the product and the details of the product mentioned on the packing materials were taken note of. The tea fortified with vitamins as described in para 1 is nothing but a preparation of tea having added ingredients like stabilizers and vitamins in addition to tea. Since no Section/Chapter Note excludes this preparation from the purview of Chapter 21, it is clarified that such preparations of tea namely tea fortified with vitamins will be classified under Chapter 21. 4. Trade and Industry may be informed. 5. Receipt of this circular may be acknowledged 6. Hindi version would follow. Yours faithfully, (MADAN MOHAN) Under Secretary (CX.1)