The leaves are plucked only in June and July and the buds are hand-rolled for 16 hours. Photo: Rajan Lohia
The leaves are plucked only in June and July and the buds are hand-rolled for 16 hours. Photo: Rajan Lohia
The leaves are plucked only in June and July and the buds are hand-rolled for 16 hours. Photo: Rajan Lohia
The leaves are plucked only in June and July and the buds are hand-rolled for 16 hours. Photo: Rajan Lohia

A costly cup: rare ‘golden’ Assam tea auctioned for record $1,314 per kg


Taniya Dutta
  • English
  • Arabic

A hand-plucked, golden-hued tea could make for a costly cuppa after selling for $1,314 a kilogram at an auction in India.

Manohari Gold, grown in Assam, went under the hammer at the Guwahati Tea Auction Centre in the state on Tuesday.

The tea was first processed in 2018 as an experiment by the Manohari Tea Estate in eastern Dibrugarh city. It initially cost about 39,100 rupees ($511) but the price has risen and last year it sold for 75,000 rupees a kilogram.

Manohari Gold, a golden-hued tea went under the hammer for a staggering $1314 a kilogram — the highest price ever — at an auction in India. Photo: Rajan Lohia
Manohari Gold, a golden-hued tea went under the hammer for a staggering $1314 a kilogram — the highest price ever — at an auction in India. Photo: Rajan Lohia

The batch auctioned off will be sold on for the equivalent of about $24,000 a kilogram.

Estate owner Rajan Lohia said the golden brew and soothing aftertaste of the tea made it unique.

“The tea is made from the leaves … from the one-day-old tea buds which are plucked before the sunrise. It is sophisticatedly and delicately hand-rolled. It is an art,” Mr Lohia told The National.

The rolling green valleys of Kerala’s tea country - in pictures

  • A tea picker uses shears on the Lockhart Tea Estate owned by HML, near Munnar, Kerala, India. Simon de Trey-White for The National
    A tea picker uses shears on the Lockhart Tea Estate owned by HML, near Munnar, Kerala, India. Simon de Trey-White for The National
  • A tea picker works on the Lockhart Tea Estate owned by HML, near Munnar, Kerala. Simon de Trey-White for The National
    A tea picker works on the Lockhart Tea Estate owned by HML, near Munnar, Kerala. Simon de Trey-White for The National
  • The Lockhart Tea Estate factory owned by HML. Tea production in India is facing challenges not just from China and other competitors but from the rising cost of labour and especially fertilisers. Simon de Trey-White for The National
    The Lockhart Tea Estate factory owned by HML. Tea production in India is facing challenges not just from China and other competitors but from the rising cost of labour and especially fertilisers. Simon de Trey-White for The National
  • Tea pickers using a motorised tea picking machine on the Lockhart Tea Estate. Simon de Trey-White for The National
    Tea pickers using a motorised tea picking machine on the Lockhart Tea Estate. Simon de Trey-White for The National
  • Full bags of freshly picked tea leaves on the Lockhart Tea Estate. Simon de Trey-White for The National
    Full bags of freshly picked tea leaves on the Lockhart Tea Estate. Simon de Trey-White for The National
  • Mr J.Durairaj, Assistant Director-Advisory Services of the UPASI Tea Research Foundation Regional Centre. Simon de Trey-White for The National
    Mr J.Durairaj, Assistant Director-Advisory Services of the UPASI Tea Research Foundation Regional Centre. Simon de Trey-White for The National
  • Freshly picked tea leaves in a drying trough in an orthodox production process tea factory near Munnar. This withering process has to reduce the humidity to 55%. Simon de Trey-White for The National
    Freshly picked tea leaves in a drying trough in an orthodox production process tea factory near Munnar. This withering process has to reduce the humidity to 55%. Simon de Trey-White for The National
  • Leaf segregation machine in an orthodox production process tea factory. Simon de Trey-White for The National
    Leaf segregation machine in an orthodox production process tea factory. Simon de Trey-White for The National
  • A wood fired oven that provides hot air as part of the CTC tea leaf processing in the Talayar Tea Estate CTC (Crush Tear Curl) process factory. Simon de Trey-White for The National.
    A wood fired oven that provides hot air as part of the CTC tea leaf processing in the Talayar Tea Estate CTC (Crush Tear Curl) process factory. Simon de Trey-White for The National.
  • 14th February 2013, Munnar, Kerala, India. Tea sifting - part of the CTC tea leaf processing in the Talayar Tea Estate CTC (Crush Tear Curl) process factory near Munnar, Kerala, India on the 14th February 2013. Simon de Trey-White for The National
    14th February 2013, Munnar, Kerala, India. Tea sifting - part of the CTC tea leaf processing in the Talayar Tea Estate CTC (Crush Tear Curl) process factory near Munnar, Kerala, India on the 14th February 2013. Simon de Trey-White for The National
  • An electrostatic sifting machine sifts tea to remove large particles in an orthodox process tea factory near Munnar, Kerala, India. Simon de Trey-White for The National
    An electrostatic sifting machine sifts tea to remove large particles in an orthodox process tea factory near Munnar, Kerala, India. Simon de Trey-White for The National
  • A worker handles tea in the sifing room in an orthodox process tea factory. Simon de Trey-White for The National
    A worker handles tea in the sifing room in an orthodox process tea factory. Simon de Trey-White for The National
  • Tea lined up for tasting in the tea tasting room at the Talayar Tea Estate CTC (Crush Tear Curl) process factory. Simon de Trey-White for The National
    Tea lined up for tasting in the tea tasting room at the Talayar Tea Estate CTC (Crush Tear Curl) process factory. Simon de Trey-White for The National
  • Mr Bob Devaiah, Group Manager Talayar in front of the Talayar Tea Estate CTC (Crush Tear Curl) process factory. Simon de Trey-White for The National
    Mr Bob Devaiah, Group Manager Talayar in front of the Talayar Tea Estate CTC (Crush Tear Curl) process factory. Simon de Trey-White for The National
  • Packaged Lockhart tea produced by HML. Simon de Trey-White for The National
    Packaged Lockhart tea produced by HML. Simon de Trey-White for The National

“The tea is very rare and cannot be made as much as we want as the making procedure is tough and weather are very important. There are limited buds. It is a very costly affair,” Mr Lohia said.

The tea is the brainchild of the company’s senior planter.

Unlike a regular tea where leaves are plucked, the workers harvesting leaves for Manohari Gold painstakingly hand-pluck new buds before sunrise. The buds are then hand-rolled for 16 hours.

Occupying 400 hectares, the Manohari Tea Estate has 650 staff, but only a few have been trained to work on this variety.

The company owner Rajan Lohia counted his tea's golden colour once it is brewed and the ‘soothing after-taste’ as the reason for its uniqueness and heavy cost. Photo: Rajan Lohia
The company owner Rajan Lohia counted his tea's golden colour once it is brewed and the ‘soothing after-taste’ as the reason for its uniqueness and heavy cost. Photo: Rajan Lohia

Plucking takes place in June and July.

Even on a good day, the slower harvesting process means a worker can pluck only 70g to 80g of leaves, compared with 20kg of regular tea leaves within the same period.

Mr Lohia said that about 80g of buds was needed to produce about 18g of the finished product.

“The colour of the tea looks like a piece of gold. It is very rare, and we produce only 2-3 kilograms per year,” Manto Aggarwal, the the company’s legal adviser, told The National.

“We had requested them to increase the [production] cap this year as the manufacturing of our tea is very costly.”

Mr Aggarwal said the company was thrilled by the latest sale.

“We are delighted with the auction price … we manufactured this tea as an experiment in 2018 and, since then, there has been a huge demand for it.”

Ten tax points to be aware of in 2026

1. Domestic VAT refund amendments: request your refund within five years

If a business does not apply for the refund on time, they lose their credit.

2. E-invoicing in the UAE

Businesses should continue preparing for the implementation of e-invoicing in the UAE, with 2026 a preparation and transition period ahead of phased mandatory adoption. 

3. More tax audits

Tax authorities are increasingly using data already available across multiple filings to identify audit risks. 

4. More beneficial VAT and excise tax penalty regime

Tax disputes are expected to become more frequent and more structured, with clearer administrative objection and appeal processes. The UAE has adopted a new penalty regime for VAT and excise disputes, which now mirrors the penalty regime for corporate tax.

5. Greater emphasis on statutory audit

There is a greater need for the accuracy of financial statements. The International Financial Reporting Standards standards need to be strictly adhered to and, as a result, the quality of the audits will need to increase.

6. Further transfer pricing enforcement

Transfer pricing enforcement, which refers to the practice of establishing prices for internal transactions between related entities, is expected to broaden in scope. The UAE will shortly open the possibility to negotiate advance pricing agreements, or essentially rulings for transfer pricing purposes. 

7. Limited time periods for audits

Recent amendments also introduce a default five-year limitation period for tax audits and assessments, subject to specific statutory exceptions. While the standard audit and assessment period is five years, this may be extended to up to 15 years in cases involving fraud or tax evasion. 

8. Pillar 2 implementation 

Many multinational groups will begin to feel the practical effect of the Domestic Minimum Top-Up Tax (DMTT), the UAE's implementation of the OECD’s global minimum tax under Pillar 2. While the rules apply for financial years starting on or after January 1, 2025, it is 2026 that marks the transition to an operational phase.

9. Reduced compliance obligations for imported goods and services

Businesses that apply the reverse-charge mechanism for VAT purposes in the UAE may benefit from reduced compliance obligations. 

10. Substance and CbC reporting focus

Tax authorities are expected to continue strengthening the enforcement of economic substance and Country-by-Country (CbC) reporting frameworks. In the UAE, these regimes are increasingly being used as risk-assessment tools, providing tax authorities with a comprehensive view of multinational groups’ global footprints and enabling them to assess whether profits are aligned with real economic activity. 

Contributed by Thomas Vanhee and Hend Rashwan, Aurifer

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Key figures in the life of the fort

Sheikh Dhiyab bin Isa (ruled 1761-1793) Built Qasr Al Hosn as a watchtower to guard over the only freshwater well on Abu Dhabi island.

Sheikh Shakhbut bin Dhiyab (ruled 1793-1816) Expanded the tower into a small fort and transferred his ruling place of residence from Liwa Oasis to the fort on the island.

Sheikh Tahnoon bin Shakhbut (ruled 1818-1833) Expanded Qasr Al Hosn further as Abu Dhabi grew from a small village of palm huts to a town of more than 5,000 inhabitants.

Sheikh Khalifa bin Shakhbut (ruled 1833-1845) Repaired and fortified the fort.

Sheikh Saeed bin Tahnoon (ruled 1845-1855) Turned Qasr Al Hosn into a strong two-storied structure.

Sheikh Zayed bin Khalifa (ruled 1855-1909) Expanded Qasr Al Hosn further to reflect the emirate's increasing prominence.

Sheikh Shakhbut bin Sultan (ruled 1928-1966) Renovated and enlarged Qasr Al Hosn, adding a decorative arch and two new villas.

Sheikh Zayed bin Sultan (ruled 1966-2004) Moved the royal residence to Al Manhal palace and kept his diwan at Qasr Al Hosn.

Sources: Jayanti Maitra, www.adach.ae

Updated: December 16, 2021, 12:55 PM