https://www.taxtmi.com/caselaws?id=754582 Gujarat HC dismissed customs appeal regarding SAD refund on betel nut imports. Petitioner imported industrial grade betel nuts (not fit for human consumption) but sold processed supari (edible) domestically. Court held no distinction exists between areca nuts/betel nuts under CTH 0802090 at importation, both requiring processing for consumption. Commissioner (Appeals) and Tribunal correctly relied on DGFT website classifying areca nut and supari as same product per ALC meeting minutes. Tribunal's order upholding SAD refund was proper, raising no legal questions warranting interference. en-us Thu, 13 Jun 2024 00:00:00 +0530 Thu, 27 Jun 2024 08:54:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754582 Gujarat HC dismissed customs appeal regarding SAD refund on betel nut imports. Petitioner imported industrial grade betel nuts (not fit for human consumption) but sold processed supari (edible) domestically. Court held no distinction exists between areca nuts/betel nuts under CTH 0802090 at importation, both requiring processing for consumption. Commissioner (Appeals) and Tribunal correctly relied on DGFT website classifying areca nut and supari as same product per ALC meeting minutes. Tribunal's order upholding SAD refund was proper, raising no legal questions warranting interference. Case-Laws Customs Thu, 13 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754582