https://www.taxtmi.com/caselaws?id=467938 Classification followed the specific tariff entries because the processing did not alter the essential character of the goods. Menthol Scented Supari, although cleaned, dried, cut, roasted, sterilised and flavoured, remained a betel nut preparation covered by Chapter 8 read with the relevant chapter notes, and was not classifiable under tariff item 2106 90 30. Flavoured and Coated Illaichi retained the essential character of cardamom, so heading 0908 applied and tariff item 2106 90 99 was excluded. The ruling confirms that where a more specific heading covers the product, Chapter 21 food-preparation entries do not apply. en-us Fri, 20 Dec 2024 00:00:00 +0530 Thu, 09 Apr 2026 14:19:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467938 Classification followed the specific tariff entries because the processing did not alter the essential character of the goods. Menthol Scented Supari, although cleaned, dried, cut, roasted, sterilised and flavoured, remained a betel nut preparation covered by Chapter 8 read with the relevant chapter notes, and was not classifiable under tariff item 2106 90 30. Flavoured and Coated Illaichi retained the essential character of cardamom, so heading 0908 applied and tariff item 2106 90 99 was excluded. The ruling confirms that where a more specific heading covers the product, Chapter 21 food-preparation entries do not apply. Case-Laws Customs Fri, 20 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467938