https://www.taxtmi.com/caselaws?id=308328 API supari, chikni supari, unflavoured supari, flavoured supari and boiled supari were treated as betel nuts retaining their Chapter 8 character because the processes applied to them were limited to cleaning, preservation, polishing, boiling and improvement of appearance. The addition of flavouring agents did not, by itself, convert flavoured supari into a preparation of betel nut. Supplementary Note 2 to Chapter 21 was held insufficient to override classification where the goods had not acquired the tariff character of a true preparation. The five goods were therefore classifiable under heading 0802, not under sub-heading 21069030. en-us Fri, 04 Jun 2021 00:00:00 +0530 Fri, 16 Jun 2023 21:39:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=308328 API supari, chikni supari, unflavoured supari, flavoured supari and boiled supari were treated as betel nuts retaining their Chapter 8 character because the processes applied to them were limited to cleaning, preservation, polishing, boiling and improvement of appearance. The addition of flavouring agents did not, by itself, convert flavoured supari into a preparation of betel nut. Supplementary Note 2 to Chapter 21 was held insufficient to override classification where the goods had not acquired the tariff character of a true preparation. The five goods were therefore classifiable under heading 0802, not under sub-heading 21069030. Case-Laws Customs Fri, 04 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=308328