https://www.taxtmi.com/caselaws?id=303614 The ruling determined that chikni supari, unflavoured supari, and flavoured supari are correctly classified under Heading 0802 of the Customs Tariff Act, aligning with previous decisions by the Supreme Court and CESTAT. The processes applied to these supari products were found not to substantially alter the character of the raw material, warranting classification under Chapter 8 instead of Chapter 21 as argued by the applicants. The decision refrained from addressing API/boiled supari due to a previous CESTAT ruling. en-us Thu, 20 May 2021 00:00:00 +0530 Mon, 01 Aug 2022 21:40:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=303614 The ruling determined that chikni supari, unflavoured supari, and flavoured supari are correctly classified under Heading 0802 of the Customs Tariff Act, aligning with previous decisions by the Supreme Court and CESTAT. The processes applied to these supari products were found not to substantially alter the character of the raw material, warranting classification under Chapter 8 instead of Chapter 21 as argued by the applicants. The decision refrained from addressing API/boiled supari due to a previous CESTAT ruling. Case-Laws Customs Thu, 20 May 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=303614