https://www.taxtmi.com/caselaws?id=785261 Classification of imported flavoured supari is governed by tariff interpretation using GIR and essential character analysis and reliance on HSN Explanatory Notes; accordingly the product is classifiable under CTI 21069030 and qualifies for the customs duty concession under Serial No. 39 of Notification No. 68/2012. The CBIC circular clarifying classification of scented/flavoured supari and flavoured coated ellaichi is held applicable to the imports and informs the tax treatment. Prior advance rulings do not preclude a different classification where later binding judicial pronouncements and applicable circulars support reclassification, and the applicant is entitled to the stated exemption on that basis. en-us Mon, 11 Aug 2025 00:00:00 +0530 Tue, 20 Jan 2026 15:22:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785261 Classification of imported flavoured supari is governed by tariff interpretation using GIR and essential character analysis and reliance on HSN Explanatory Notes; accordingly the product is classifiable under CTI 21069030 and qualifies for the customs duty concession under Serial No. 39 of Notification No. 68/2012. The CBIC circular clarifying classification of scented/flavoured supari and flavoured coated ellaichi is held applicable to the imports and informs the tax treatment. Prior advance rulings do not preclude a different classification where later binding judicial pronouncements and applicable circulars support reclassification, and the applicant is entitled to the stated exemption on that basis. Case-Laws Customs Mon, 11 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785261