https://www.taxtmi.com/caselaws?id=467998 Menthol scented supari was found to retain the essential character of areca nut after drying, polishing, sterilising, cutting, roasting and flavouring, which were treated as limited processing and not a transformation into a new product; it was therefore classified under Chapter 8, not Chapter 21. Flavoured and coated illaichi was likewise held to remain cardamom, because coatings, flavouring, silver leaf and sweeteners did not alter its essential character; it was classified under Chapter 9, not Chapter 21. The advance ruling accordingly rejected the applicant's proposed residuary Chapter 21 classifications for both products. en-us Fri, 20 Dec 2024 00:00:00 +0530 Fri, 10 Apr 2026 18:58:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467998 Menthol scented supari was found to retain the essential character of areca nut after drying, polishing, sterilising, cutting, roasting and flavouring, which were treated as limited processing and not a transformation into a new product; it was therefore classified under Chapter 8, not Chapter 21. Flavoured and coated illaichi was likewise held to remain cardamom, because coatings, flavouring, silver leaf and sweeteners did not alter its essential character; it was classified under Chapter 9, not Chapter 21. The advance ruling accordingly rejected the applicant's proposed residuary Chapter 21 classifications for both products. Case-Laws Customs Fri, 20 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467998