https://www.taxtmi.com/caselaws?id=467823 Tariff classification turned on whether processing altered the essential character of betel nut and cardamom. Menthol scented supari retained the character of dried areca nut despite drying, de-husking, boiling, cutting, roasting, flavouring and packing, so the specific entry for areca nuts prevailed over Chapter 21 food preparations. Flavoured and coated illaichi similarly remained cardamom; coating and flavouring were treated as minor additions that did not displace its identity as a spice, and Chapter 21 was inapplicable because it excludes spices covered by headings 0904 to 0910. The specific tariff items were therefore preferred over the residuary food-preparation heading. en-us Fri, 01 Nov 2024 00:00:00 +0530 Sat, 04 Apr 2026 15:07:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467823 Tariff classification turned on whether processing altered the essential character of betel nut and cardamom. Menthol scented supari retained the character of dried areca nut despite drying, de-husking, boiling, cutting, roasting, flavouring and packing, so the specific entry for areca nuts prevailed over Chapter 21 food preparations. Flavoured and coated illaichi similarly remained cardamom; coating and flavouring were treated as minor additions that did not displace its identity as a spice, and Chapter 21 was inapplicable because it excludes spices covered by headings 0904 to 0910. The specific tariff items were therefore preferred over the residuary food-preparation heading. Case-Laws Customs Fri, 01 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467823