https://www.taxtmi.com/caselaws?id=411341 The Customs Authority for Advance Rulings determined that the betel nut products 'API Supari (Boiled Supari)', 'Chikni Supari', 'Flavoured Supari', and 'Unflavoured Supari' are classified under heading 0802 80 90 of Chapter 8, not under sub-heading 2106 90 30 of Chapter 21. Additionally, customs duty on these products should be calculated based on the tariff value specified in the relevant notification under section 14(2) of the Customs Act, 1962. en-us Fri, 16 Apr 2021 00:00:00 +0530 Sat, 15 Jan 2022 13:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=411341 The Customs Authority for Advance Rulings determined that the betel nut products 'API Supari (Boiled Supari)', 'Chikni Supari', 'Flavoured Supari', and 'Unflavoured Supari' are classified under heading 0802 80 90 of Chapter 8, not under sub-heading 2106 90 30 of Chapter 21. Additionally, customs duty on these products should be calculated based on the tariff value specified in the relevant notification under section 14(2) of the Customs Act, 1962. Case-Laws Customs Fri, 16 Apr 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=411341