https://www.taxtmi.com/caselaws?id=418379 The ruling determined that API supari, chikni supari, unflavoured supari, and flavoured supari should be classified under Chapter 8, Heading 0802, rather than Chapter 21. The processing of raw areca nuts did not create new products, aligning with previous court decisions. The Authority for Advance Rulings' decisions were not binding on the Customs Authority Appellate Tribunal, emphasizing strict adherence to statutory language. Therefore, the products were not eligible for the exemption under Notification No. 50/2017-Cus. en-us Tue, 01 Jun 2021 00:00:00 +0530 Wed, 16 Feb 2022 08:12:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418379 The ruling determined that API supari, chikni supari, unflavoured supari, and flavoured supari should be classified under Chapter 8, Heading 0802, rather than Chapter 21. The processing of raw areca nuts did not create new products, aligning with previous court decisions. The Authority for Advance Rulings' decisions were not binding on the Customs Authority Appellate Tribunal, emphasizing strict adherence to statutory language. Therefore, the products were not eligible for the exemption under Notification No. 50/2017-Cus. Case-Laws Customs Tue, 01 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418379