https://www.taxtmi.com/caselaws?id=468048 Menthol scented supari made from betel nut, processed by drying, cleaning, de-stoning, garbling, polishing, sterilisation, cutting, roasting and flavour addition, was treated as retaining the essential character of dried betel nut under Chapter 8. The ruling applied Chapter Note 3 to Chapter 8 and held that such preservation-related treatment does not change classification where the goods remain betel nut in substance. Supplementary Note 2 to Chapter 21, though covering betel nut preparations, did not displace Chapter 8 because the presence of menthol and similar additives did not alter the product's essential character. The goods were therefore classified under tariff item 0802 8090, not 2106 90 30. en-us Mon, 23 Dec 2024 00:00:00 +0530 Tue, 14 Apr 2026 21:12:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468048 Menthol scented supari made from betel nut, processed by drying, cleaning, de-stoning, garbling, polishing, sterilisation, cutting, roasting and flavour addition, was treated as retaining the essential character of dried betel nut under Chapter 8. The ruling applied Chapter Note 3 to Chapter 8 and held that such preservation-related treatment does not change classification where the goods remain betel nut in substance. Supplementary Note 2 to Chapter 21, though covering betel nut preparations, did not displace Chapter 8 because the presence of menthol and similar additives did not alter the product's essential character. The goods were therefore classified under tariff item 0802 8090, not 2106 90 30. Case-Laws Customs Mon, 23 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468048