https://www.taxtmi.com/caselaws?id=467848 Menthol-scented supari made from dried betel nut remained classifiable as other areca nuts under CTH 0802 8090 because the cleaning, de-stoning, boiling, drying, cutting, roasting and flavouring processes were treated as preservation, cleaning and presentation-related treatments that did not alter the essential character of the dried nut. Chapter 8 and Note 3 were applied to hold that partial rehydration and similar treatments are permissible so long as the goods retain the character of dried nuts. Although Chapter 21 and the supplementary note refer to betel nut preparation known as supari, the goods had not undergone a transformation sufficient to move them out of Chapter 8. en-us Fri, 01 Nov 2024 00:00:00 +0530 Mon, 06 Apr 2026 19:07:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467848 Menthol-scented supari made from dried betel nut remained classifiable as other areca nuts under CTH 0802 8090 because the cleaning, de-stoning, boiling, drying, cutting, roasting and flavouring processes were treated as preservation, cleaning and presentation-related treatments that did not alter the essential character of the dried nut. Chapter 8 and Note 3 were applied to hold that partial rehydration and similar treatments are permissible so long as the goods retain the character of dried nuts. Although Chapter 21 and the supplementary note refer to betel nut preparation known as supari, the goods had not undergone a transformation sufficient to move them out of Chapter 8. Case-Laws Customs Fri, 01 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467848