https://www.taxtmi.com/caselaws?id=467939 Classification of menthol scented supari and flavoured, coated illaichi depends on whether processing changes the essential character of the underlying commodity. The AAR applied the General Rules for Interpretation and chapter notes to hold that cleaning, polishing, sterilisation, cutting, roasting, flavouring and coating did not convert betel nut or cardamom into distinct preparations under Chapter 21. Menthol scented supari was therefore classified under tariff item 0802 8090, and flavoured, coated illaichi under tariff item 0908 3190, with the more specific commodity headings prevailing over the Chapter 21 residuary entries. en-us Fri, 20 Dec 2024 00:00:00 +0530 Thu, 09 Apr 2026 19:53:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467939 Classification of menthol scented supari and flavoured, coated illaichi depends on whether processing changes the essential character of the underlying commodity. The AAR applied the General Rules for Interpretation and chapter notes to hold that cleaning, polishing, sterilisation, cutting, roasting, flavouring and coating did not convert betel nut or cardamom into distinct preparations under Chapter 21. Menthol scented supari was therefore classified under tariff item 0802 8090, and flavoured, coated illaichi under tariff item 0908 3190, with the more specific commodity headings prevailing over the Chapter 21 residuary entries. Case-Laws Customs Fri, 20 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467939