https://www.taxtmi.com/caselaws?id=119793 Classification of excisable goods turned on the heading text, relevant chapter notes, and the rule that the more specific description prevails over a general or residuary entry. Chapter Note 3 to Chapter 8 allowed only limited treatment of dried nuts for preservation or improved appearance, provided they retained their character as dried nuts. The scented betel nut preparation marketed as "Nizam Pakku" was found to be crushed betel nuts with sweetening and flavouring agents, known in the market as supari, so it did not retain the character of dried betel nuts. It was correctly classifiable under Chapter Sub-heading 2106 90 30. en-us Fri, 30 Jun 2006 00:00:00 +0530 Sat, 07 Nov 2020 01:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119793 Classification of excisable goods turned on the heading text, relevant chapter notes, and the rule that the more specific description prevails over a general or residuary entry. Chapter Note 3 to Chapter 8 allowed only limited treatment of dried nuts for preservation or improved appearance, provided they retained their character as dried nuts. The scented betel nut preparation marketed as "Nizam Pakku" was found to be crushed betel nuts with sweetening and flavouring agents, known in the market as supari, so it did not retain the character of dried betel nuts. It was correctly classifiable under Chapter Sub-heading 2106 90 30. Case-Laws Central Excise Fri, 30 Jun 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119793