Classification of Tea fortified with Vitamins – CBEC Clarifies
CBEC clarifies that tea fortified with vitamins 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.
CBEC Circular No. 931/21/2010-CX., Dated: July 15, 2010