Manufacture definition for betel nut: adding flavouring ingredients constitutes manufacture, altering tariff classification and duty. Amendments exclude inedible nuts or fruits and a specified betel nut product from Chapter 8 coverage; treat addition or mixing of cardamom, copra, menthol, spices, sweetening agents or similar ingredients to betel nut as manufacture (excluding lime, katha and tobacco); and specify square metres as the unit and set the excise rate for tariff item 5801 22 10.
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Provisions expressly mentioned in the judgment/order text.
Manufacture definition for betel nut: adding flavouring ingredients constitutes manufacture, altering tariff classification and duty.
Amendments exclude inedible nuts or fruits and a specified betel nut product from Chapter 8 coverage; treat addition or mixing of cardamom, copra, menthol, spices, sweetening agents or similar ingredients to betel nut as manufacture (excluding lime, katha and tobacco); and specify square metres as the unit and set the excise rate for tariff item 5801 22 10.
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