https://www.taxtmi.com/caselaws?id=300073 Processed supari products retained classification as betel nut under Heading 0802 of Chapter 8 because the applied boiling, drying, polishing, slicing, sterilising and roasting were treated as permissible preservation or stabilisation processes under Chapter Note 3, and the goods retained the character of dried nuts. The addition of starch to API supari, chikni supari and unflavoured supari did not alter their essential character. Flavouring added to flavoured supari likewise did not convert the goods into preparations of betel nut under Chapter 21, as Supplementary Note 2 applies only where the product has the relevant preparation character. en-us Tue, 23 Mar 2021 00:00:00 +0530 Wed, 12 Jan 2022 08:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=300073 Processed supari products retained classification as betel nut under Heading 0802 of Chapter 8 because the applied boiling, drying, polishing, slicing, sterilising and roasting were treated as permissible preservation or stabilisation processes under Chapter Note 3, and the goods retained the character of dried nuts. The addition of starch to API supari, chikni supari and unflavoured supari did not alter their essential character. Flavouring added to flavoured supari likewise did not convert the goods into preparations of betel nut under Chapter 21, as Supplementary Note 2 applies only where the product has the relevant preparation character. Case-Laws Customs Tue, 23 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=300073