https://www.taxtmi.com/caselaws?id=312403 The AAR Delhi held that various betel nut products (API supari, Chikni supari, unflavoured supari, boiled supari, and flavoured supari) are classifiable under Chapter 8 heading 0802 of the Customs Tariff Act, not under CTH 2106 90 30 as food preparations. The Authority determined that processes like cleaning, boiling, drying, and adding flavouring agents fall under Chapter Note 3 to Chapter 8 and do not materially change the essential character of betel nuts. Relying on SC precedent in Crane Betel Nut Powder Works case, the Authority concluded these products retain their betel nut character and do not qualify as preparations requiring classification under Chapter 21. en-us Mon, 31 May 2021 00:00:00 +0530 Thu, 15 Feb 2024 19:49:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=312403 The AAR Delhi held that various betel nut products (API supari, Chikni supari, unflavoured supari, boiled supari, and flavoured supari) are classifiable under Chapter 8 heading 0802 of the Customs Tariff Act, not under CTH 2106 90 30 as food preparations. The Authority determined that processes like cleaning, boiling, drying, and adding flavouring agents fall under Chapter Note 3 to Chapter 8 and do not materially change the essential character of betel nuts. Relying on SC precedent in Crane Betel Nut Powder Works case, the Authority concluded these products retain their betel nut character and do not qualify as preparations requiring classification under Chapter 21. Case-Laws Customs Mon, 31 May 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=312403