https://www.taxtmi.com/caselaws?id=84795 The Tribunal modified the impugned order, classifying dry betel nuts as dry fruits permissible for import under the Exim Scrips. Despite the goods being found unfit for consumption, the Tribunal upheld their confiscation and destruction. The decision emphasized the classification of betel nuts as dry fruits based on various sources, including the Harmonised System and dictionary meanings, leading to the modification of the order to allow the import of goods like Areca nuts under the Exim Scrips. en-us Thu, 23 Dec 1993 00:00:00 +0530 Mon, 25 Jul 2011 17:04:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84795 The Tribunal modified the impugned order, classifying dry betel nuts as dry fruits permissible for import under the Exim Scrips. Despite the goods being found unfit for consumption, the Tribunal upheld their confiscation and destruction. The decision emphasized the classification of betel nuts as dry fruits based on various sources, including the Harmonised System and dictionary meanings, leading to the modification of the order to allow the import of goods like Areca nuts under the Exim Scrips. Case-Laws Customs Thu, 23 Dec 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84795