private ExtendedCell getCellWithTags() {
    Tag tag = new ArrayBackedTag(TAG_TYPE, TAG_STR);
    ExtendedCellBuilder cellBuilder = ExtendedCellBuilderFactory.create(CellBuilderType.DEEP_COPY);
    cellBuilder.setRow(Bytes.toBytes("row1"));
    cellBuilder.setFamily(Bytes.toBytes("f1"));
    cellBuilder.setQualifier(Bytes.toBytes("q1"));
    cellBuilder.setValue(Bytes.toBytes("value1"));
    cellBuilder.setType(Cell.Type.Delete);
    cellBuilder.setTags(Collections.singletonList(tag));
    return cellBuilder.build();
  }
Test {@link ProtobufUtil#toCell(Cell, boolean)} and
{@link ProtobufUtil#toCell(ExtendedCellBuilder, CellProtos.Cell, boolean)} conversion methods
when it contains tags and encode/decode tags is set to true.
hbase-client/src/test/java/org/apache/hadoop/hbase/shaded/protobuf/TestProtobufUtil.java