https://www.taxtmi.com/caselaws?id=269177 Betel nut preparations mixed with ingredients such as food starch, spices, mulethi and flavours were held classifiable under Chapter 21 as supari. Chapter 21 Supplementary Note No. 2 covers any preparation containing betel nuts, excluding only lime, katha and tobacco, and does not require the product to lose its identity as supari or undergo a complete change in character. The earlier excise ruling was found unhelpful because the later amendment expressly treats mixing ingredients like cardamom, copra, menthol, spices or sweetening agents with betel nut as manufacture. en-us Fri, 07 Aug 2015 00:00:00 +0530 Mon, 04 Jan 2016 18:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=269177 Betel nut preparations mixed with ingredients such as food starch, spices, mulethi and flavours were held classifiable under Chapter 21 as supari. Chapter 21 Supplementary Note No. 2 covers any preparation containing betel nuts, excluding only lime, katha and tobacco, and does not require the product to lose its identity as supari or undergo a complete change in character. The earlier excise ruling was found unhelpful because the later amendment expressly treats mixing ingredients like cardamom, copra, menthol, spices or sweetening agents with betel nut as manufacture. Case-Laws Customs Fri, 07 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=269177