Cover the chesnuts with cold water and the tea leaves and bring to boil in a small saucepan. Reduce the heat and simmer for 20 minutes until the chestnuts show no resistance when pierced. Drain and wash under cold running water. Leave the brown membrane intact. Put 0.375 pt of water, sugar and the chestnuts into a saucepan and bring to boil. Reduce heat and simmer 20 minutes, the stir in Soy Sauce. Simmer for 5 minutes, remove from heat, and cool to room temperature before draining and serving.