https://www.taxtmi.com/caselaws?id=436390 Customs classification of Scented, Flavoured and Sweetened Supari remained governed by the settled position under the earlier Delhi HC decision, which followed the Supreme Court ruling on betel nut products. The Court held that the GST circular dated 06.10.2021 was not material for determining customs classification and was not examined for validity; it also did not furnish reasons to depart from the settled position. As no basis was shown for classifying the product differently under Chapter 08 instead of Chapter 21, the challenge to the advance ruling failed. en-us Tue, 28 Mar 2023 00:00:00 +0530 Wed, 12 Apr 2023 08:24:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436390 Customs classification of Scented, Flavoured and Sweetened Supari remained governed by the settled position under the earlier Delhi HC decision, which followed the Supreme Court ruling on betel nut products. The Court held that the GST circular dated 06.10.2021 was not material for determining customs classification and was not examined for validity; it also did not furnish reasons to depart from the settled position. As no basis was shown for classifying the product differently under Chapter 08 instead of Chapter 21, the challenge to the advance ruling failed. Case-Laws Customs Tue, 28 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436390