Just a moment...

Top
FeedbackReport
×

By creating an account you can:

Logo TaxTMI
>
Feedback/Report an Error
Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters0/2000
Make Most of Text Search
  1. Checkout this video tutorial: How to search effectively on TaxTMI.
  2. Put words in double quotes for exact word search, eg: "income tax"
  3. Avoid noise words such as : 'and, of, the, a'
  4. Sort by Relevance to get the most relevant document.
  5. Press Enter to add multiple terms/multiple phrases, and then click on Search to Search.
  6. Text Search
  7. The system will try to fetch results that contains ALL your words.
  8. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
  9. Text Search
Add to...
You have not created any category. Kindly create one to bookmark this item!
Create New Category
Hide
Title :
Description :
❮❮ Hide
Default View
Expand ❯❯
Close ✕
🔎 Case Laws - Adv. Search
TEXT SEARCH:

Press 'Enter' to add multiple search terms. Rules for Better Search

Search In:
Main Text + AI Text
  • Main Text
  • Main Text + AI Text
  • AI Text
  • Title Only
  • Head Notes
  • Citation
Party Name: ?
Party name / Appeal No.
Law:
---- All Laws----
  • ---- All Laws----
  • GST
  • Income Tax
  • Benami Property
  • Customs
  • Corporate Laws
  • Securities / SEBI
  • Insolvency & Bankruptcy
  • FEMA
  • Law of Competition
  • PMLA
  • Service Tax
  • Central Excise
  • CST, VAT & Sales Tax
  • Wealth tax
  • Indian Laws
Courts: ?
Select Court or Tribunal
---- All Courts ----
  • ---- All Courts ----
  • Supreme Court - All
  • Supreme Court
  • SC Orders / Highlights
  • High Court
  • Appellate Tribunal
  • Tribunal
  • Appellate authority for Advance Ruling
  • Advance Ruling Authority
  • National Financial Reporting Authority
  • Competition Commission of India
  • ANTI-PROFITEERING AUTHORITY
  • Commission
  • Central Government
  • Board
  • DISTRICT/ SESSIONS Court
  • Commissioner / Appellate Authority
  • Other
Situ: ?
State Name or City name of the Court
Landmark: ?
Where case is referred in other cases
---- All Cases ----
  • ---- All Cases ----
  • Referred in >= 3 Cases
  • Referred in >= 4 Cases
  • Referred in >= 5 Cases
  • Referred in >= 10 Cases
  • Referred in >= 15 Cases
  • Referred in >= 25 Cases
  • Referred in >= 50 Cases
  • Referred in >= 100 Cases
From Date: ?
Date of order
To Date:
TMI Citation:
Year
  • Year
  • 2025
  • 2024
  • 2023
  • 2022
  • 2021
  • 2020
  • 2019
  • 2018
  • 2017
  • 2016
  • 2015
  • 2014
  • 2013
  • 2012
  • 2011
  • 2010
  • 2009
  • 2008
  • 2007
  • 2006
  • 2005
  • 2004
  • 2003
  • 2002
  • 2001
  • 2000
  • 1999
  • 1998
  • 1997
  • 1996
  • 1995
  • 1994
  • 1993
  • 1992
  • 1991
  • 1990
  • 1989
  • 1988
  • 1987
  • 1986
  • 1985
  • 1984
  • 1983
  • 1982
  • 1981
  • 1980
  • 1979
  • 1978
  • 1977
  • 1976
  • 1975
  • 1974
  • 1973
  • 1972
  • 1971
  • 1970
  • 1969
  • 1968
  • 1967
  • 1966
  • 1965
  • 1964
  • 1963
  • 1962
  • 1961
  • 1960
  • 1959
  • 1958
  • 1957
  • 1956
  • 1955
  • 1954
  • 1953
  • 1952
  • 1951
  • 1950
  • 1949
  • 1948
  • 1947
  • 1946
  • 1945
  • 1944
  • 1943
  • 1942
  • 1941
  • 1940
  • 1939
  • 1938
  • 1937
  • 1936
  • 1935
  • 1934
  • 1933
  • 1932
  • 1931
  • 1930
Volume
  • Volume
  • 1
  • 2
  • 3
  • 4
  • 5
  • 6
  • 7
  • 8
  • 9
  • 10
  • 11
  • 12
TMI
Example : 2024 (6) TMI 204
By Case ID:

When case Id is present, search is done only for this

Sort By: ?
Even if Sort by Date is selected, exact match will be shown on the top.
RelevanceDate
    No Records Found
    ❯❯
    MaximizeMaximizeMaximize
    0 / 200
    Expand Note
    Add to Folder

    No Folders have been created

      +

      Are you sure you want to delete "My most important" ?

      NOTE:

      Case Laws
      Showing Results for :
      Reset Filters
      Results Found:
      AI TextQuick Glance by AIHeadnote
      No Records Found

      Case Laws

      Back

      All Case Laws

      Showing Results for :
      Reset Filters
      Showing
      Records
      ExpandCollapse
        No Records Found

        Case Laws

        Back

        All Case Laws

        Showing Results for : Reset Filters
        Case ID :

        📋
        Contents
        Note

        Note

        Note

        Bookmark

        print

        Print

        Login to TaxTMI
        Verification Pending

        The Email Id has not been verified. Click on the link we have sent on

        Didn't receive the mail? Resend Mail

        Don't have an account? Register Here

        <h1>Classification of 'Scented & Flavoured Betel Nut' under Customs Tariff Act</h1> <h3>IN RE : SHREEDHRA AGRO LLP</h3> IN RE : SHREEDHRA AGRO LLP - 2022 (382) E.L.T. 416 (A. A. R. - Cus. - Del.) Issues Involved:1. Classification of 'preparation of Scented & Flavoured and/or Sweetened Betel Nut.'2. Applicability of Supplementary Note 2 to Chapter 21 of the Customs Tariff.3. Consideration of previous rulings and judicial pronouncements.4. Impact of GST Council's recommendations on classification.Detailed Analysis:1. Classification of 'preparation of Scented & Flavoured and/or Sweetened Betel Nut':The applicant sought an advance ruling on the classification of 'preparation of Scented & Flavoured and/or Sweetened Betel Nut' imported from Vietnam, Thailand, or any other country. The product involves processes such as cleaning, drying, de-husking, cutting, boiling, and adding sweeteners and flavors. The applicant argued that the product should be classified under Chapter 21, specifically sub-heading 2106 90 30, as it fits the description of a betel nut product known as supari.2. Applicability of Supplementary Note 2 to Chapter 21 of the Customs Tariff:Supplementary Note 2 to Chapter 21 defines 'betel nut product known as Supari' as any preparation containing betel nuts but not containing lime, katha, or tobacco, whether or not containing other ingredients like cardamom, copra, or menthol. The applicant contended that their product meets this definition and should be classified under Chapter 21.3. Consideration of previous rulings and judicial pronouncements:The Authority referred to previous rulings, including those of the erstwhile AAR and CAAR, Mumbai, which classified similar products under Chapter 8, specifically sub-heading 0802 80. The Authority noted that the processes applied to the betel nuts do not change their substantive character, and thus, they remain classified as betel nuts under Chapter 8. The Authority also considered the Supreme Court's decision in the case of Crane Betel Nut Powder Works, which held that the processes applied to betel nuts did not result in a new product, and the end product retained its original character as betel nut.4. Impact of GST Council's recommendations on classification:The GST Council's 45th meeting clarified that 'scented sweet supari' falls under Tariff Item 2106 90 30, attracting an 18% GST rate. However, the Authority noted that the GST Council's recommendation did not provide detailed reasons for this classification. The Authority emphasized that the Customs tariff should be aligned with the HSN and international classification systems, and judicial pronouncements should guide the classification at the importation stage.Conclusion:The Authority ruled that 'Scented & Flavoured and/or Sweetened Betel Nut' merits classification under Chapter 8, specifically sub-heading 0802 80 of the First Schedule to the Customs Tariff Act. The decision was based on the processes applied to the betel nuts not altering their substantive character, previous judicial pronouncements, and the alignment of the Customs tariff with the HSN and international classification systems.

        Topics

        ActsIncome Tax
        No Records Found