https://www.taxtmi.com/caselaws?id=418378 The advance ruling concluded that the betel nut products (API Supari, Chikni Supari, Unflavoured Supari, Boiled Supari, Cutting Supari, and Flavoured Supari) should be classified under Chapter 8, not Chapter 21. The processes applied to these products were deemed minor and did not fundamentally change their classification as betel nuts. The addition of flavoring agents in Flavoured Supari did not alter the character of the betel nuts, aligning with previous legal interpretations that such processes do not convert the nuts into preparations under Chapter 21. en-us Mon, 31 May 2021 00:00:00 +0530 Wed, 16 Feb 2022 08:12:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418378 The advance ruling concluded that the betel nut products (API Supari, Chikni Supari, Unflavoured Supari, Boiled Supari, Cutting Supari, and Flavoured Supari) should be classified under Chapter 8, not Chapter 21. The processes applied to these products were deemed minor and did not fundamentally change their classification as betel nuts. The addition of flavoring agents in Flavoured Supari did not alter the character of the betel nuts, aligning with previous legal interpretations that such processes do not convert the nuts into preparations under Chapter 21. Case-Laws Customs Mon, 31 May 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418378