Limited processing and flavouring do not alter betel nut's essential character, keeping classification under Chapter 8 rather than Chapter 21.

Betel nut subjected to cleaning, drying, de-stoning, polishing, sterilisation, cutting, roasting and menthol flavouring remained classifiable under Chapter 8 because the processing was limited to preservation, stabilisation and appearance and did not change its essential character as a dried nut. Chapter Note 3 to Chapter 8 was applied to treat the goods as betel nut, while Supplementary Note 2 to Chapter 21 was read as covering prepared supari products and not displacing the more specific Chapter 8 classification. The goods were therefore held classifiable under heading 0802, specifically CTI 0802 8090, and not under heading 2106 90 30.

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Issues: Whether menthol scented supari, subjected to cleaning, drying, de-stoning, polishing, sterilisation, cutting, roasting and flavouring, is classifiable under heading 2106 90 30 as betel nut product known as supari, or under heading 0802 as betel nut.

Analysis: The classification was examined by applying the tariff headings, the Chapter Notes and the General Rules for Interpretation. Note 3 to Chapter 8 permits only limited processing of dried nuts for preservation, stabilisation or appearance, provided the goods retain the character of dried nuts. The processes described for the subject goods were found to fall within that limited field, as the betel nut retained its essential character notwithstanding cutting, roasting and addition of menthol and other flavouring ingredients. Supplementary Note 2 to Chapter 21, though referring to betel nut product known as supari, was read in the context of a prepared product and not as displacing the more specific treatment of the imported goods under Chapter 8. The view was reinforced by the principle that classification must follow the terms of the headings and relevant Chapter Notes, with the more specific description prevailing.

Conclusion: The goods are not classifiable under heading 2106 90 30 and are classifiable under heading 0802, specifically CTI 0802 8090, against the applicant.

Ratio Decidendi: Where betel nut undergoes only limited processing that preserves its essential character as a dried nut, classification remains under Chapter 8 and does not shift to Chapter 21 merely because menthol or similar flavouring is added.

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