https://www.taxtmi.com/caselaws?id=439332 The ruling determined that Menthol Scented Sweet Supari should be classified under CTH 2106 90 30 as a Betel Nut Product, supported by the manufacturing process and legal framework. Similarly, Flavoured and Coated Illaichi was classified under CTH 2106 90 99 due to the value-added processes applied, as outlined in the Customs Tariff Act and relevant circulars. Both products were found suitable for classification under their respective categories for importation and taxation purposes. en-us Mon, 31 Oct 2022 00:00:00 +0530 Sat, 11 Apr 2026 12:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439332 The ruling determined that Menthol Scented Sweet Supari should be classified under CTH 2106 90 30 as a Betel Nut Product, supported by the manufacturing process and legal framework. Similarly, Flavoured and Coated Illaichi was classified under CTH 2106 90 99 due to the value-added processes applied, as outlined in the Customs Tariff Act and relevant circulars. Both products were found suitable for classification under their respective categories for importation and taxation purposes. Case-Laws Customs Mon, 31 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439332