https://www.taxtmi.com/caselaws?id=405172 Nizam Pakku was held to retain the essential character of areca nut after processing, so its classification under CTH 0802 8090 was upheld on the settled tariff position and the nature of the product. On GST rate, the notification entry for dried areca nuts was treated as clear and specific, and the product was accepted in trade and customs records as betel nut/areca nut. It therefore fell under the specific 5% entry rather than the residuary higher-rate entry for other dried nuts. The tariff classification was sustained, but the tax rate was held to be 5%. en-us Fri, 12 Feb 2021 00:00:00 +0530 Mon, 24 Mar 2025 15:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=405172 Nizam Pakku was held to retain the essential character of areca nut after processing, so its classification under CTH 0802 8090 was upheld on the settled tariff position and the nature of the product. On GST rate, the notification entry for dried areca nuts was treated as clear and specific, and the product was accepted in trade and customs records as betel nut/areca nut. It therefore fell under the specific 5% entry rather than the residuary higher-rate entry for other dried nuts. The tariff classification was sustained, but the tax rate was held to be 5%. Case-Laws GST Fri, 12 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=405172