https://www.taxtmi.com/caselaws?id=451026 The AAR classified API Supari, Chikni Supari, Unflavoured Supari, Flavoured Supari, and Boiled Supari under Chapter 8 sub-heading 0802 80 as areca nuts rather than under Chapter 21 sub-heading 2106 90 30 as food preparations. The Authority held that boiling, drying, and adding flavouring agents constitute processes mentioned in Chapter Note 3 to Chapter 8, which do not materially change the essential character of betel nuts. Citing SC and CESTAT precedents, the Authority determined these products retain their character as betel nuts and do not qualify as preparations of betel nuts required for Chapter 21 classification. en-us Fri, 04 Aug 2023 00:00:00 +0530 Mon, 18 Mar 2024 16:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=451026 The AAR classified API Supari, Chikni Supari, Unflavoured Supari, Flavoured Supari, and Boiled Supari under Chapter 8 sub-heading 0802 80 as areca nuts rather than under Chapter 21 sub-heading 2106 90 30 as food preparations. The Authority held that boiling, drying, and adding flavouring agents constitute processes mentioned in Chapter Note 3 to Chapter 8, which do not materially change the essential character of betel nuts. Citing SC and CESTAT precedents, the Authority determined these products retain their character as betel nuts and do not qualify as preparations of betel nuts required for Chapter 21 classification. Case-Laws Customs Fri, 04 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=451026