https://www.taxtmi.com/caselaws?id=467823 Menthol scented supari was treated as areca nut under CTI 0802 8090 because the drying, de-husking, boiling, washing, cutting, roasting, flavouring and packing processes did not alter its essential character; Chapter 8 Note 3 covered the treated dried nut, and the Chapter 21 entry for supari was not applied. Flavoured and coated illaichi was treated as cardamom under CTI 0908 3190 because coating and flavouring only enhanced appearance and taste without changing its essential nature; Chapter 21 was held inapplicable because spices of headings 0904 to 0910 are excluded from that chapter. en-us Fri, 01 Nov 2024 00:00:00 +0530 Sat, 04 Apr 2026 15:07:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467823 Menthol scented supari was treated as areca nut under CTI 0802 8090 because the drying, de-husking, boiling, washing, cutting, roasting, flavouring and packing processes did not alter its essential character; Chapter 8 Note 3 covered the treated dried nut, and the Chapter 21 entry for supari was not applied. Flavoured and coated illaichi was treated as cardamom under CTI 0908 3190 because coating and flavouring only enhanced appearance and taste without changing its essential nature; Chapter 21 was held inapplicable because spices of headings 0904 to 0910 are excluded from that chapter. Case-Laws Customs Fri, 01 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467823