https://www.taxtmi.com/caselaws?id=296881 Customs AAR held that API supari, chikni supari, unflavoured supari, flavoured supari and boiled supari remained areca nut products classifiable under chapter 8 of the Customs Tariff Act, 1975. The processes applied, including cleaning, slicing, drying, boiling, roasting and polishing, were treated as limited treatments that did not alter the essential character of the nut into a preparation under sub-heading 2106 90 30. As the goods were not classifiable as betel nut preparations, the claimed exemption under Notification No. 50/2017-Cus. was not available. en-us Mon, 15 Mar 2021 00:00:00 +0530 Fri, 14 Jan 2022 12:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=296881 Customs AAR held that API supari, chikni supari, unflavoured supari, flavoured supari and boiled supari remained areca nut products classifiable under chapter 8 of the Customs Tariff Act, 1975. The processes applied, including cleaning, slicing, drying, boiling, roasting and polishing, were treated as limited treatments that did not alter the essential character of the nut into a preparation under sub-heading 2106 90 30. As the goods were not classifiable as betel nut preparations, the claimed exemption under Notification No. 50/2017-Cus. was not available. Case-Laws Customs Mon, 15 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=296881