https://www.taxtmi.com/caselaws?id=802022 Unflavoured supari classification under CTI 2106 90 30 is governed by Rule 1 of the General Rules for Interpretation, tariff descriptions and Supplementary Note 2 to Chapter 21, which covers supari without requiring added ingredients. Revenue must produce cogent evidence to displace that specific entry; inconclusive laboratory testing of physical features does not establish classification as split areca nuts, while food-safety material supports product identity without conclusively determining classification. An unchallenged Certificate of Origin supports preferential basic customs duty. With classification as supari and no lawful basis to reject declared value, valuation proceeds under Section 14(1), leaving no basis for confiscation or consequential customs liabilities. en-us Wed, 28 Oct 2026 00:00:00 +0530 Fri, 30 Oct 2026 08:12:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=802022 Unflavoured supari classification under CTI 2106 90 30 is governed by Rule 1 of the General Rules for Interpretation, tariff descriptions and Supplementary Note 2 to Chapter 21, which covers supari without requiring added ingredients. Revenue must produce cogent evidence to displace that specific entry; inconclusive laboratory testing of physical features does not establish classification as split areca nuts, while food-safety material supports product identity without conclusively determining classification. An unchallenged Certificate of Origin supports preferential basic customs duty. With classification as supari and no lawful basis to reject declared value, valuation proceeds under Section 14(1), leaving no basis for confiscation or consequential customs liabilities. Case-Laws Customs Wed, 28 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=802022