https://www.taxtmi.com/caselaws?id=404699 Whole betel nuts that were stated to have been boiled and dried retained their essential character as dried nuts and remained classifiable under Tariff Item 08028010. Chapter Note 3 to Chapter 8 permits limited treatment for preservation, stabilisation or appearance where the goods continue to be dried nuts, while Supplementary Note 2 to Chapter 21 applies only to a preparation containing betel nuts, which was not established here because no additional ingredients or distinct commercial transformation was shown. Earlier Supreme Court and allied rulings supported the view that mere processing does not shift the goods out of Chapter 8. The departmental classification under Tariff Item 08028010 was upheld. en-us Fri, 26 Feb 2021 00:00:00 +0530 Tue, 29 Oct 2024 12:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=404699 Whole betel nuts that were stated to have been boiled and dried retained their essential character as dried nuts and remained classifiable under Tariff Item 08028010. Chapter Note 3 to Chapter 8 permits limited treatment for preservation, stabilisation or appearance where the goods continue to be dried nuts, while Supplementary Note 2 to Chapter 21 applies only to a preparation containing betel nuts, which was not established here because no additional ingredients or distinct commercial transformation was shown. Earlier Supreme Court and allied rulings supported the view that mere processing does not shift the goods out of Chapter 8. The departmental classification under Tariff Item 08028010 was upheld. Case-Laws Customs Fri, 26 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=404699