B & A Limited is an India-based holding company. The Company is engaged in growing, processing and blending of tea. The Company operates through the manufacture and sale of black tea segment. The Company produces Crush Tear Curl (CTC) tea in its approximately seven tea estates located in upper Assam. The Company's tea estates include Barasali, Gatoonga, Kuhum, Mokrung, Salkathoni, Samaguri and Sangsua, which are located in Golaghat, Jorhat and Sibsagar district of the State of Assam. The Company operates approximately three tea processing units in Gatoonga, Salkathoni and Mokrung tea estates. The Company produces approximately 5.5 million kilograms of tea per annum. The Company's subsidiary is B & A Packaging India Ltd., which is engaged in the production of paper sacks and flexible laminates.