https://www.taxtmi.com/highlights?id=71410 Classification of roasted areca nut / betel nut (whole/cut/split) - Roasted betel/areca nut having been specifically classified under CTH 2008 19 20, the attempt to classify under CTH 08 02 80 would fall foul of the settled rule of construction that specific entry would prevail over general entry. - The finding of the Advance Rulings Authority stands affirmed - HC en-us Thu, 10 Aug 2023 11:45:23 +0530 Thu, 10 Aug 2023 11:45:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=71410 Classification of roasted areca nut / betel nut (whole/cut/split) - Roasted betel/areca nut having been specifically classified under CTH 2008 19 20, the attempt to classify under CTH 08 02 80 would fall foul of the settled rule of construction that specific entry would prevail over general entry. - The finding of the Advance Rulings Authority stands affirmed - HC Highlights Customs Thu, 10 Aug 2023 11:45:23 +0530 https://www.taxtmi.com/highlights?id=71410