https://www.taxtmi.com/caselaws?id=444213 Mere cutting, splitting, or flavouring of areca nuts does not create a new commercial product for tariff purposes; the goods therefore remain classifiable as areca nuts under Heading 08028090 rather than as a betel nut preparation under Tariff Item 21069030. On that basis, the exemption claim was rejected, and the differential duty demand, confiscation, and penalty were sustained because the product was misdeclared and the test reports supported the Revenue's classification. en-us Mon, 09 Oct 2023 00:00:00 +0530 Tue, 10 Oct 2023 18:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444213 Mere cutting, splitting, or flavouring of areca nuts does not create a new commercial product for tariff purposes; the goods therefore remain classifiable as areca nuts under Heading 08028090 rather than as a betel nut preparation under Tariff Item 21069030. On that basis, the exemption claim was rejected, and the differential duty demand, confiscation, and penalty were sustained because the product was misdeclared and the test reports supported the Revenue's classification. Case-Laws Customs Mon, 09 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444213