https://www.taxtmi.com/caselaws?id=461656 AAR Mumbai ruled on classification of imported goods - Menthol Scented Sweet Supari and Flavoured Coated Illaichi. The authority determined these products undergo essential processing making them mouth fresheners unsuitable for other purposes. Based on CBIC Circular 163/19/2021-GST and provisions of Customs Tariff Act 1975, the products cannot be classified under Chapter 8 (CTH-0802 80). AAR held Menthol Scented Sweet Supari classifiable under CTH 2106 90 30 and Flavoured Coated Illaichi under CTH 2106 90 99 of Chapter 21 as food preparations rather than raw agricultural products. en-us Wed, 19 Jun 2024 00:00:00 +0530 Sat, 19 Apr 2025 20:02:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=461656 AAR Mumbai ruled on classification of imported goods - Menthol Scented Sweet Supari and Flavoured Coated Illaichi. The authority determined these products undergo essential processing making them mouth fresheners unsuitable for other purposes. Based on CBIC Circular 163/19/2021-GST and provisions of Customs Tariff Act 1975, the products cannot be classified under Chapter 8 (CTH-0802 80). AAR held Menthol Scented Sweet Supari classifiable under CTH 2106 90 30 and Flavoured Coated Illaichi under CTH 2106 90 99 of Chapter 21 as food preparations rather than raw agricultural products. Case-Laws Customs Wed, 19 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=461656