Introducing the “In Favour Of” filter in Case Laws.
- ⚖️ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
- 🔍 Narrow down results with higher precision
Try it now in Case Laws →
TaxTMI Login
🚀 New Feature Launched ✕
Just a moment...
Introducing the “In Favour Of” filter in Case Laws.
Try it now in Case Laws →
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Highlights
of of All Highlights
Note
Bookmark
Share
Don't have an account? Register Here
of The HC affirmed that roasted areca nuts with moisture content below 10% are properly classified under Chapter 20 of Tariff 2008 1920. The court relied on parameters established by the Authority for Advance Rulings, which specify that areca nuts with 10-15% moisture content are classified as raw, while those below 10% are classified as roasted. Laboratory reports confirmed the subject goods contained less than 10% moisture. The court found no grounds to interfere with the lower authority's classification determination and dismissed the appeal accordingly.
TaxTMI 
TaxTMI 
