https://www.taxtmi.com/caselaws?id=172208 Ungarbled betel nuts imported in de-husked form for manufacture of supari retained their natural character and were treated as primary food, not as dry fruits or nuts within Item A.28.04 of Appendix B to the Prevention of Food Adulteration Rules. Because the goods were not intended for sale as such food, the proviso to Section 10(2) barred sampling for analysis, so the customs authorities had no basis to apply the prescribed dry-fruit-and-nut standards to the consignments. The contrary view was set aside, and the imports were to be cleared without that food-standard test, subject only to ordinary lawful import checks. en-us Thu, 04 Jan 2007 00:00:00 +0530 Fri, 14 Aug 2015 13:49:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=172208 Ungarbled betel nuts imported in de-husked form for manufacture of supari retained their natural character and were treated as primary food, not as dry fruits or nuts within Item A.28.04 of Appendix B to the Prevention of Food Adulteration Rules. Because the goods were not intended for sale as such food, the proviso to Section 10(2) barred sampling for analysis, so the customs authorities had no basis to apply the prescribed dry-fruit-and-nut standards to the consignments. The contrary view was set aside, and the imports were to be cleared without that food-standard test, subject only to ordinary lawful import checks. Case-Laws Customs Thu, 04 Jan 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=172208