https://www.taxtmi.com/caselaws?id=417156 The application for advance ruling was transferred to Customs Authority for Advance Rulings (CAAR) and deemed time-barred, but the applicant affirmed declarations under new CAAR Regulations. The classification of six types of Supari under Chapter 8, Heading 0802 was determined. Processes like cleaning, boiling, and adding flavoring agents do not change the essential character of betel nuts, leading to the conclusion that all types of Supari should be classified under Chapter 8, Heading 0802, not as preparations of betel nuts under Chapter 21. en-us Thu, 20 May 2021 00:00:00 +0530 Sat, 15 Jan 2022 10:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=417156 The application for advance ruling was transferred to Customs Authority for Advance Rulings (CAAR) and deemed time-barred, but the applicant affirmed declarations under new CAAR Regulations. The classification of six types of Supari under Chapter 8, Heading 0802 was determined. Processes like cleaning, boiling, and adding flavoring agents do not change the essential character of betel nuts, leading to the conclusion that all types of Supari should be classified under Chapter 8, Heading 0802, not as preparations of betel nuts under Chapter 21. Case-Laws Customs Thu, 20 May 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=417156