https://www.taxtmi.com/caselaws?id=466016 Goods derived from raw betel nut remain classifiable under Chapter 8 where the processes applied-cleaning, boiling, drying, polishing, cutting, roasting, stabilization and limited addition of starch or flavouring-do not materially alter their essential character. Chapter Note 3 to Chapter 8 permits such preservation or treatment of dried nuts, and boiling alone does not convert the product into a preparation of betel nut. The Supplementary Note to Chapter 21 applies only where the product answers the description of supari as a true preparation. On the stated facts, the goods fall under heading 0802 and not under sub-heading 21069030. en-us Fri, 04 Jun 2021 00:00:00 +0530 Tue, 20 Jan 2026 21:18:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466016 Goods derived from raw betel nut remain classifiable under Chapter 8 where the processes applied-cleaning, boiling, drying, polishing, cutting, roasting, stabilization and limited addition of starch or flavouring-do not materially alter their essential character. Chapter Note 3 to Chapter 8 permits such preservation or treatment of dried nuts, and boiling alone does not convert the product into a preparation of betel nut. The Supplementary Note to Chapter 21 applies only where the product answers the description of supari as a true preparation. On the stated facts, the goods fall under heading 0802 and not under sub-heading 21069030. Case-Laws Customs Fri, 04 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466016