https://www.taxtmi.com/caselaws?id=314213 The Customs Authority for Advance Rulings classified various betel nut products under customs tariff provisions. For Unfavoured Supari, Cutting Supari, API supari, and Chikni supari, the AAR determined that cutting processes and food starch mixing did not change the essential character of dried nuts, classifying them under Chapter 8 (sub-heading 0802 80) rather than Chapter 21 preparations. The authority applied Note 2 to Chapter 8, finding these processes were for preservation and appearance enhancement while retaining dried nut character. Five betel nut products were classified under Chapter 8, not Chapter 21. 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 The Customs Authority for Advance Rulings classified various betel nut products under customs tariff provisions. For Unfavoured Supari, Cutting Supari, API supari, and Chikni supari, the AAR determined that cutting processes and food starch mixing did not change the essential character of dried nuts, classifying them under Chapter 8 (sub-heading 0802 80) rather than Chapter 21 preparations. The authority applied Note 2 to Chapter 8, finding these processes were for preservation and appearance enhancement while retaining dried nut character. Five betel nut products were classified under Chapter 8, not Chapter 21. Case-Laws Customs Fri, 26 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=314213