https://www.taxtmi.com/caselaws?id=785604 Imported Mukhwas consisting of raw betel nuts, sugar-coated fennel seeds, crystal sugar, coconut pieces and seeds was held classifiable under CTI 2106 90 99 as a mixed food preparation. Betel nut was not the predominant ingredient and did not impart the essential character of the goods; sugar-coated fennel seeds formed the major component. The product also did not meet the ingredients of pan masala under Supplementary Note 1 to Chapter 21 or supari under Supplementary Note 2 to Chapter 21. In the absence of a specific tariff entry for Mukhwas, classification fell under the residual heading for food preparations not elsewhere specified or included, applying Rule 1 of the General Rules for Interpretation and the common parlance principle. en-us Fri, 23 Jan 2026 00:00:00 +0530 Tue, 27 Jan 2026 17:29:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785604 Imported Mukhwas consisting of raw betel nuts, sugar-coated fennel seeds, crystal sugar, coconut pieces and seeds was held classifiable under CTI 2106 90 99 as a mixed food preparation. Betel nut was not the predominant ingredient and did not impart the essential character of the goods; sugar-coated fennel seeds formed the major component. The product also did not meet the ingredients of pan masala under Supplementary Note 1 to Chapter 21 or supari under Supplementary Note 2 to Chapter 21. In the absence of a specific tariff entry for Mukhwas, classification fell under the residual heading for food preparations not elsewhere specified or included, applying Rule 1 of the General Rules for Interpretation and the common parlance principle. Case-Laws Customs Fri, 23 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785604