Classification of scented betel nut preparation as supari upheld over Chapter 8 dried betel nut entry.

Classification of excisable goods turned on the heading text, relevant chapter notes, and the rule that the more specific description prevails over a general or residuary entry. Chapter Note 3 to Chapter 8 allowed only limited treatment of dried nuts for preservation or improved appearance, provided they retained their character as dried nuts. The scented betel nut preparation marketed as "Nizam Pakku" was found to be crushed betel nuts with sweetening and flavouring agents, known in the market as supari, so it did not retain the character of dried betel nuts. It was correctly classifiable under Chapter Sub-heading 2106 90 30.

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Issues: Whether scented betel nuts manufactured and sold as "Nizam Pakku" were classifiable under Chapter Sub-heading 0802 90 19 as betel nuts, or under Chapter Sub-heading 2106 90 30 as betel nut product known as supari.

Analysis: Classification of excisable goods is governed by the interpretative rules, under which the terms of the heading and the relevant chapter notes control the result, and the more specific description prevails over a general or residuary entry. Chapter Note 3 to Chapter 8 permits only limited treatment of dried nuts for preservation or improvement of appearance, provided they retain their character as dried nuts. The product in question was found to be a preparation made from crushed betel nuts with added sweetening and flavouring agents, marketed as scented supari, and not merely treated dried betel nuts retaining their original character. Chapter 21 specifically covered preparations containing betel nut under Supplementary Note 2, and the market description also supported that the goods were known as supari.

Conclusion: The product was not classifiable under Chapter 8 and was correctly classifiable under Chapter Sub-heading 2106 90 30 as betel nut product known as supari.

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