https://www.taxtmi.com/caselaws?id=468005 Menthol scented supari retained the essential character of betel nut after drying, cleaning, polishing, sterilisation and menthol flavouring, so Chapter 8 and Note 3 applied; it was classified under CTI 0802 8090 rather than tariff item 2106 90 30. Flavoured and coated illaichi likewise remained essentially cardamom, with coating and flavouring treated as mere enhancement of taste and appearance, so Chapter 9 and the General Rules for Interpretation governed; it was classified under CTI 0908 3190 rather than tariff item 2106 90 99. The residual Chapter 21 entry was held inapplicable where the goods kept their essential character as nut or spice products. en-us Mon, 23 Dec 2024 00:00:00 +0530 Mon, 13 Apr 2026 07:53:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468005 Menthol scented supari retained the essential character of betel nut after drying, cleaning, polishing, sterilisation and menthol flavouring, so Chapter 8 and Note 3 applied; it was classified under CTI 0802 8090 rather than tariff item 2106 90 30. Flavoured and coated illaichi likewise remained essentially cardamom, with coating and flavouring treated as mere enhancement of taste and appearance, so Chapter 9 and the General Rules for Interpretation governed; it was classified under CTI 0908 3190 rather than tariff item 2106 90 99. The residual Chapter 21 entry was held inapplicable where the goods kept their essential character as nut or spice products. Case-Laws Customs Mon, 23 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468005