https://www.taxtmi.com/caselaws?id=120009 Betel nuts imported under heading 0802 were treated as falling within the residuary "Other" category, and the absence of an express mention of "betel nuts" in Notification No. 69/2004-Cus. did not exclude them from exemption. Areca nut was regarded as a form of betel nut for the purposes of the notification, so the goods qualified for exemption from Education Cess on import. The analysis turned on the scope of the tariff heading and the notification's coverage of nuts under sub-heading 080290. en-us Tue, 26 Sep 2006 00:00:00 +0530 Mon, 16 Jul 2012 12:08:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120009 Betel nuts imported under heading 0802 were treated as falling within the residuary "Other" category, and the absence of an express mention of "betel nuts" in Notification No. 69/2004-Cus. did not exclude them from exemption. Areca nut was regarded as a form of betel nut for the purposes of the notification, so the goods qualified for exemption from Education Cess on import. The analysis turned on the scope of the tariff heading and the notification's coverage of nuts under sub-heading 080290. Case-Laws Customs Tue, 26 Sep 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120009