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        <h1>Betel nut products classified under Chapter 8, not 21: Advance Ruling</h1> <h3>IN RE : MORCHHADI TRADERS</h3> IN RE : MORCHHADI TRADERS - 2021 (378) E.L.T. 826 (A. A. R. - Cus. - Del.) Issues Involved:1. Classification of various types of Supari (betel nut products) under the Customs Tariff Heading (CTH).2. Determination of whether the processes applied to betel nuts result in a product that should be classified under Chapter 21 or Chapter 8.Issue-wise Detailed Analysis:1. Classification of Various Types of Supari:The applicant, a proprietorship firm, sought an advance ruling on whether their betel nut products (API Supari, Chikni Supari, Unflavoured Supari, Flavoured Supari, Boiled Supari, and Cutting Supari) should be classified under CTH 2106 90 30 as food preparations. The processes involved in producing these products include boiling, drying, mixing with food starch, polishing, and adding flavors.2. Determination of Appropriate Chapter for Classification:The applicant contended that their products should be classified under Chapter 21 based on Supplementary Note 2, which defines 'Betel Nut product known as Supari' as any preparation containing betel nuts but not containing lime, katha, or tobacco. They cited previous rulings and argued that the processes applied to the betel nuts transformed them into preparations, meriting classification under Chapter 21.Analysis and Findings:Chapter 8 vs. Chapter 21:- Chapter 8: Covers edible fruits and nuts, including dried fruits or nuts that may be partially rehydrated or treated for preservation or stabilization, provided they retain the character of dried fruits or nuts.- Chapter 21: Covers miscellaneous edible preparations, with Supplementary Note 2 specifying that 'Betel Nut product known as Supari' includes preparations containing betel nuts without lime, katha, or tobacco.Review of Processes:- The processes applied to the betel nuts (boiling, drying, polishing, etc.) were examined to determine if they resulted in a new product or merely preserved and enhanced the nuts' appearance.- The ruling referenced previous judgments, such as the CESTAT, Chennai's decision in the case of S.T. Enterprises, which concluded that whole betel nuts subjected to boiling and drying should be classified under Chapter 8, not Chapter 21.Conclusion:- The processes applied to API Supari, Chikni Supari, Unflavoured Supari, Boiled Supari, and Cutting Supari were found to be in line with Chapter Note 3 to Chapter 8, which covers processes for cleaning, preserving, and enhancing appearance without changing the fundamental character of the betel nuts.- The addition of flavoring agents in Flavoured Supari did not transform the betel nuts into a preparation under Chapter 21. The ruling cited the Supreme Court's decision in M/s. Crane Betel Nut Powder Works and the CESTAT, Chennai's decision in M/s. Azam Laminators Pvt. Ltd., which held that adding flavoring agents does not change the character of the betel nuts.Final Ruling:The betel nut products (API Supari, Chikni Supari, Unflavoured Supari, Boiled Supari, Cutting Supari, and Flavoured Supari) do not qualify as 'preparations of betel nuts' under Chapter 21. Instead, they retain their character as betel nuts and should be classified under Chapter 8. The processes applied to these products are considered minor and do not substantively alter their classification.Summary:The advance ruling determined that the various types of Supari (betel nut products) described by the applicant should be classified under Chapter 8, not Chapter 21, as the processes applied to them (boiling, drying, polishing, and flavoring) do not transform them into preparations but merely preserve and enhance their appearance.

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