India is the largest producer, consumer, and exporter of tea. Of which, Assam contributes to more than half of the total tea production in India. Yet, Assam tea has been at times seen as inferior in quality. Assam tea has been subjected to criticisms many a time. Tea from Assam is no longer competitive at the national and international front. The study has attempted to explore the manufacturing process of tea in the factories and to explore the presence of variations in processing (if any) between the bought leaf and Estate Owned factory types. The study has attempted to explore the procedures followed before and during processing of tea in the factories and to draw a comparison of bought leaf tea factories with the estate owned ones. A descriptive exploratory study has been conducted in selected districts of the state with ten samples. Observations revealed the presence of gaps in the procedures of Bought Leaf Factories in comparison to the Estate Owned Factories.