https://www.taxtmi.com/caselaws?id=301775 Boiled (whole) supari remains classifiable as dried betel nut under sub-heading 0802 80 10 because boiling, drying and allied treatment were treated as processes within Note 3 to Chapter 8 of the Customs Tariff Act, 1975. Those processes did not change the goods into a food preparation under Chapter 21, as they retained the character of betel nuts and did not satisfy Supplementary Note 2 to Chapter 21. On that basis, the article concluded that boiled supari is not classifiable under sub-heading 2106 90 30. en-us Fri, 16 Jul 2021 00:00:00 +0530 Tue, 19 Apr 2022 21:06:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=301775 Boiled (whole) supari remains classifiable as dried betel nut under sub-heading 0802 80 10 because boiling, drying and allied treatment were treated as processes within Note 3 to Chapter 8 of the Customs Tariff Act, 1975. Those processes did not change the goods into a food preparation under Chapter 21, as they retained the character of betel nuts and did not satisfy Supplementary Note 2 to Chapter 21. On that basis, the article concluded that boiled supari is not classifiable under sub-heading 2106 90 30. Case-Laws Customs Fri, 16 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=301775