https://www.taxtmi.com/caselaws?id=308338 The Authority classified processed betel nut products under Chapter 8, heading 0802, instead of Chapter 21, as the processes applied did not transform the nuts into preparations. Therefore, the products (API supari, Chikni supari, Unflavoured supari, Flavoured supari, and Boiled supari) did not qualify for exemption under Notification No. 50/2017-Customs. en-us Mon, 31 May 2021 00:00:00 +0530 Sun, 18 Jun 2023 17:03:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=308338 The Authority classified processed betel nut products under Chapter 8, heading 0802, instead of Chapter 21, as the processes applied did not transform the nuts into preparations. Therefore, the products (API supari, Chikni supari, Unflavoured supari, Flavoured supari, and Boiled supari) did not qualify for exemption under Notification No. 50/2017-Customs. Case-Laws Customs Mon, 31 May 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=308338