https://www.taxtmi.com/caselaws?id=434158 The Authority ruled that "Scented & Flavoured and/or Sweetened Betel Nut" should be classified under Chapter 8, specifically sub-heading 0802 80 of the Customs Tariff Act. This decision was based on the understanding that the processes applied to the betel nuts did not change their fundamental character, aligning with previous judicial rulings and the need for consistency with international classification systems. The classification under Chapter 8 was deemed appropriate despite the GST Council's recommendation for a different classification under Tariff Item 2106 90 30. en-us Wed, 22 Jun 2022 00:00:00 +0530 Tue, 14 Apr 2026 14:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434158 The Authority ruled that "Scented & Flavoured and/or Sweetened Betel Nut" should be classified under Chapter 8, specifically sub-heading 0802 80 of the Customs Tariff Act. This decision was based on the understanding that the processes applied to the betel nuts did not change their fundamental character, aligning with previous judicial rulings and the need for consistency with international classification systems. The classification under Chapter 8 was deemed appropriate despite the GST Council's recommendation for a different classification under Tariff Item 2106 90 30. Case-Laws Customs Wed, 22 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434158