https://www.taxtmi.com/caselaws?id=785604 Mukhwas (mouth freshener) comprising multiple ingredients was classed as a mixture and not a betel nut product because sugar-coated fennel seeds (50%) predominate while betel nut (24%) does not impart essential character; applying the General Rules of Interpretation and the chapter note for mixtures, the product is not classifiable as pan masala or supari and is instead assignable to the residual tariff entry for food preparations not elsewhere specified, resulting in classification under CTI 2106 90 99. The applicants request to keep the ruling confidential was granted. 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 Mukhwas (mouth freshener) comprising multiple ingredients was classed as a mixture and not a betel nut product because sugar-coated fennel seeds (50%) predominate while betel nut (24%) does not impart essential character; applying the General Rules of Interpretation and the chapter note for mixtures, the product is not classifiable as pan masala or supari and is instead assignable to the residual tariff entry for food preparations not elsewhere specified, resulting in classification under CTI 2106 90 99. The applicants request to keep the ruling confidential was granted. Case-Laws Customs Fri, 23 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785604