2023 (4) TMI 416

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....JAN For the Appellant Through: Mr. S. Sunil, Adv. For the Respondents Through: Mr. R. Ramachandran, Sr. Standing Counsel for R-3. Mr. Ravi Prakash, CGSC with Mr. Aman Rewaria & Mr. Farman Ali, Advs. For R-4. ORDER 1. The appellant has filed the present appeal impugning an order dated 22.06.2022 passed by the Customs Authority for Advance Rulings, New Delhi (hereafter 'CAAR') whereby th....

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....ce, Department of Revenue dated 06.10.2021 (Circular No.163/2019/2021-GST) had not been brought to the notice of this Court. He submits that in terms of the said circular, the GST Council had clarified that "Scented Sweet Supari" falls under tariff item 21069030 as "Betel Nut product" known as "Supari" and attracts GST rate of 18%. It is clarified as under: "7. Applicability of GST on sce....

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....It accordingly attract GST at the rate of 18% (S. No. 23 of schedule III of notification No. 1/2017-Central Tax (Rate) dated 28.06.2017)." 4. Mr. Ramachandran, learned counsel for the respondent submits that it is possible for the GST Department to have a separate classification and the same is not governed by the Customs Tariff Act, 1975. 5. This Court is not called upon to examine the vali....