https://www.taxtmi.com/caselaws?id=436390 The High Court upheld the Customs Authority for Advance Rulings' classification of "Scented & Flavoured and Sweetened Supari" under sub-heading 080280 of the Customs Tariff Act, 1975, rejecting the appellant's argument for classification under sub-heading 21069030 of Chapter 21 based on a circular. The court found the circular lacking in reasoning and affirmed that the validity of the circular was not within their purview. The appeal was dismissed, affirming the classification under sub-heading 080280. 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 The High Court upheld the Customs Authority for Advance Rulings' classification of "Scented & Flavoured and Sweetened Supari" under sub-heading 080280 of the Customs Tariff Act, 1975, rejecting the appellant's argument for classification under sub-heading 21069030 of Chapter 21 based on a circular. The court found the circular lacking in reasoning and affirmed that the validity of the circular was not within their purview. The appeal was dismissed, affirming the classification under sub-heading 080280. Case-Laws Customs Tue, 28 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436390