https://www.taxtmi.com/caselaws?id=467822 Betel nut subjected to cleaning, drying, de-stoning, polishing, sterilisation, cutting, roasting and menthol flavouring remained classifiable under Chapter 8 because the processing was limited to preservation, stabilisation and appearance and did not change its essential character as a dried nut. Chapter Note 3 to Chapter 8 was applied to treat the goods as betel nut, while Supplementary Note 2 to Chapter 21 was read as covering prepared supari products and not displacing the more specific Chapter 8 classification. The goods were therefore held classifiable under heading 0802, specifically CTI 0802 8090, and not under heading 2106 90 30. 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=467822 Betel nut subjected to cleaning, drying, de-stoning, polishing, sterilisation, cutting, roasting and menthol flavouring remained classifiable under Chapter 8 because the processing was limited to preservation, stabilisation and appearance and did not change its essential character as a dried nut. Chapter Note 3 to Chapter 8 was applied to treat the goods as betel nut, while Supplementary Note 2 to Chapter 21 was read as covering prepared supari products and not displacing the more specific Chapter 8 classification. The goods were therefore held classifiable under heading 0802, specifically CTI 0802 8090, and not under heading 2106 90 30. Case-Laws Customs Fri, 01 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467822