https://www.taxtmi.com/caselaws?id=785202 Flavoured supari, being a processed preparation of betel nut subject to cleaning, cutting, dehydration and flavouring, falls within the description of betel nut product under Chapter 21 and supplementary note 2, and thus merits classification under tariff heading 21069030. Application of the General Rules of Interpretation favouring the most specific description over the general areca nut entry dictates this classification. Reliance on a CBIC circular clarifying scented sweetened supari classification supports this view. Consequently, goods classifiable under 21069030 qualify for the customs duty concession under Serial No. 39 of Notification No. 68/2012-Customs. en-us Mon, 11 Aug 2025 00:00:00 +0530 Sat, 17 Jan 2026 13:37:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785202 Flavoured supari, being a processed preparation of betel nut subject to cleaning, cutting, dehydration and flavouring, falls within the description of betel nut product under Chapter 21 and supplementary note 2, and thus merits classification under tariff heading 21069030. Application of the General Rules of Interpretation favouring the most specific description over the general areca nut entry dictates this classification. Reliance on a CBIC circular clarifying scented sweetened supari classification supports this view. Consequently, goods classifiable under 21069030 qualify for the customs duty concession under Serial No. 39 of Notification No. 68/2012-Customs. Case-Laws Customs Mon, 11 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785202