Manufacture definition expanded to include adding ingredients to betel nut, altering tariff classification and excise treatment. Amendments clarify that Chapter 8 excludes inedible nuts or fruits and the betel nut product 'Supari' (tariff item 2106 90 30), and that for that tariff item, adding or mixing cardamom, copra, menthol, spices, sweetening agents or similar ingredients to betel nut constitutes manufacture, excluding lime, katha (catechu) and tobacco; Chapter 58 is updated for tariff item 5801 22 10 to add the unit 'm2' and to insert a duty rate entry.
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Provisions expressly mentioned in the judgment/order text.
Manufacture definition expanded to include adding ingredients to betel nut, altering tariff classification and excise treatment.
Amendments clarify that Chapter 8 excludes inedible nuts or fruits and the betel nut product "Supari" (tariff item 2106 90 30), and that for that tariff item, adding or mixing cardamom, copra, menthol, spices, sweetening agents or similar ingredients to betel nut constitutes manufacture, excluding lime, katha (catechu) and tobacco; Chapter 58 is updated for tariff item 5801 22 10 to add the unit "m2" and to insert a duty rate entry.
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