https://www.taxtmi.com/caselaws?id=300721 Processed betel nut products described as API supari, chikni supari, unflavoured supari and flavoured supari were analysed for tariff classification between Heading 0802 and sub-heading 2106 90 30. Cleaning, boiling, cutting, polishing, roasting and sterilising were treated as preservation, stabilization and improvement of appearance within Chapter Note 3 to Chapter 8, without changing the essential character of betel nut. For flavoured supari, the addition of flavouring agents was also found insufficient to convert the goods into a betel nut preparation under Chapter 21. All four products were therefore classified under Heading 0802 of the Customs Tariff. en-us Tue, 16 Mar 2021 00:00:00 +0530 Tue, 22 Feb 2022 07:21:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=300721 Processed betel nut products described as API supari, chikni supari, unflavoured supari and flavoured supari were analysed for tariff classification between Heading 0802 and sub-heading 2106 90 30. Cleaning, boiling, cutting, polishing, roasting and sterilising were treated as preservation, stabilization and improvement of appearance within Chapter Note 3 to Chapter 8, without changing the essential character of betel nut. For flavoured supari, the addition of flavouring agents was also found insufficient to convert the goods into a betel nut preparation under Chapter 21. All four products were therefore classified under Heading 0802 of the Customs Tariff. Case-Laws Customs Tue, 16 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=300721