https://www.taxtmi.com/caselaws?id=314213 Five betel nut products were held to remain classifiable as processed betel nuts under Chapter 08, not as supari preparations under sub-heading 2106 90 30. Applying Note 3 to Chapter 8 and Supplementary Note 2 to Chapter 21, the Authority found that cleaning, cutting, boiling, polishing, sterilising, starch mixing and flavouring did not alter the essential character of the goods, which continued to be dried nuts. Classification rulings relied on by the applicant were considered, but the tariff scheme and the actual nature of the goods supported Chapter 08 classification under sub-heading 0802 80. en-us Fri, 26 Nov 2021 00:00:00 +0530 Sun, 26 May 2024 00:02:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=314213 Five betel nut products were held to remain classifiable as processed betel nuts under Chapter 08, not as supari preparations under sub-heading 2106 90 30. Applying Note 3 to Chapter 8 and Supplementary Note 2 to Chapter 21, the Authority found that cleaning, cutting, boiling, polishing, sterilising, starch mixing and flavouring did not alter the essential character of the goods, which continued to be dried nuts. Classification rulings relied on by the applicant were considered, but the tariff scheme and the actual nature of the goods supported Chapter 08 classification under sub-heading 0802 80. Case-Laws Customs Fri, 26 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=314213