The Central Pollution Control Board has identified certain industries as heavily polluting industries. These industries are known to have a significant impact on the environment and contribute to pollution.

Option 1: Pulp and Paper - This industry is known to generate a considerable amount of waste, including wastewater and solid waste. These waste products can contribute to water and air pollution.

Option 2: Sugar - The sugar industry also generates a substantial amount of waste, especially in the form of molasses. When not managed properly, molasses can have a negative impact on the environment and contribute to water pollution.

Option 3: Tea - This option is the correct answer. The Central Pollution Control Board has not identified the tea industry as a heavily polluting industry. Although the tea industry may have some environmental impact, it is not classified as a significant polluter compared to other industries.

Option 4: Fertilizer - The fertilizer industry is well-known for its environmental impact. The production and usage of fertilizers can lead to water and air pollution, including the release of greenhouse gases.

In conclusion, the correct answer is option 3, as the tea industry has not been identified by the Central Pollution Control Board as a heavily polluting industry.