TaxTMI 
TaxTMI 
TaxTMI 
2026 (1) TMI 1360
X X X X Extracts X X X X
X X X X Extracts X X X X
....d spices and selling in the local market. (A copy of the GST Registration Certificate is herewith annexed and marked as Appendix 'C'). 2.2 Applicant holds a valid Importer-Exporter Code number AADCW1156D issued by the Additional Director General of Foreign Trade, Mumbai under section 7 of the Foreign Trade (Development and Regulation Act), 1922 (22 of 1922) . 2.3 Thus, the applicant is rightly covered under the definition of applicant' as provided under Section 28E(c)(i) of the Customs Act, 1962 for making an Advance Ruling Application. 2.4 The applicant intends to import the "Mukhwas (Mouth Freshener) containing the following ingredients such as Raw Betel Nuts pcs (12kg) (Diamond cut - each nut 8 pieces), Sugar Crystal (2 kg), Sugar Coated Fennel Seeds (25 kg), Dry Coconut pcs (1kg) and Mixed Seeds of Sunflower & Pumpkin (with/without skin) (10kg)". As per the present scheme of Classification of Commodities under the Customs Tariff Act, of 1975, "Mukhwas (Mouth Freshener)" is correctly classifiable under Customs Tariff Item 21069099. 2.5 Thus, relying on the above facts of the current case, the applicant submits that in this case of import of "Mukhwas (Mouth Freshener)....
X X X X Extracts X X X X
X X X X Extracts X X X X
....s: The details of the ingredients contained in each 50 kg bag, quantity, etc., are as per the details given below: i) Raw Betel Nuts (Diamond Cut) (1bet nut - 8 pcs) - 12 kg; ii) Sugar Coated Fennel Seeds - 25 kg; iii) Crystal Sugar -2 kg; iv) Dry Coconut pcs - 1 kg; v) Mixed Seeds of Sunflower & Pumpkin (with/without skin) - 10 kg. Applicant's interpretation of Law: 5.1 Important Points to be considered for the Classification of Goods: Goods are classified by taking into consideration the scope of headings/ subheadings, related Section Notes, Chapter Notes, and the General Interpretative Rules (GIR). The GIR is a set of 6 rules for the classification of goods in the Tariff Schedule. These rules have to be applied sequentially. 5.2 Interpretative Rules play a very important role in the classification of the goods. Rule 1 of the GIR gives precedence to the Section notes/Chapter notes while classifying a product. Rule 2(a) applies to goods imported in assembled / unassembled condition. Such goods may be incomplete or finished form. Rule 2(b) is applicable to 'mixtures' and 'composite goods. Goods which are not classifiable by a....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ded that they are not covered by any other heading of the Nomenclature, this heading covers: Note (A) - Preparations for use, either directly or after processing (such as cooking, dissolving, or boiling in water, milk, etc.), for human consumption. 5.5 The supplementary Notes (1) & (2) of Chapter 21 of the Harmonized Commodity Description and Coding System Explanatory Notes (ENs), for ready reference, are reproduced below: SUPPLEMENTARY NOTES: (1) - In this Chapter, -"Pan masala" means any preparation containing betel nuts and any one or more of the following ingredients, namely: lime, katha (catechu), and tobacco whether or not containing any other ingredient, such as cardamom, copra, or menthol. SUPPLEMENTARY NOTES: (2) - In this Chapter - "betel nut product known as Supari" means any preparation containing betel nuts, but not containing any one or more of the following ingredients, namely: lime, katha (catechu), and tobacco, whether or not containing any other ingredients, such as cardamom, copra, or menthol. 5.6 Applicant submits that, the goods to be imported is a ready-to-cat food mixture of the list of items such as Raw Betel Nuts (D....
X X X X Extracts X X X X
X X X X Extracts X X X X
....f plants such as fennel seeds & sunflower seeds, derived from fruit, i.e., pumpkin seeds, processed ingredients such as sugar-coated fennel seeds, and crystal sugar. Secondly, in the trade parlance, it is also not known as 'betel nut preparation' because it contains a mixture of many other ingredients, and it itself is a different food product/preparation. Thus, in the trade parlance, it is known as "Mukhwas or Mouth Freshener" as "After-meal snack". Therefore, the 'Mukhwas' will be excluded from CTI 2106 9030 and will be covered under 'Others' under CTI 2106 9099. 5.9 Applicant submits that, subject goods are not covered under the Customs Tariff Heading 2001- Vegetables, Fruits, Nuts and Other Edible Parts of Plants. Prepared or Preserved by Vinegar or Acetic Acid because the subject goods are not prepared or preserved by Vinegar or Acetic Acid. 5.10 Applicant submits that, the subject goods are not covered under Chapter 08 because apart from Raw Betel Nuts pcs (12kg), it contains many other ingredients such as Sugar Crystal (2 kg), Sugar Coated Fennel Seeds (25 kg), Dry Coconut pcs (1kg) and Mixed Seeds of Sunflower & Pumpkin (with/without skin) (10kg). The content of raw b....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ined in mixed or composite goods or to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods. (b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. (c) When goods cannot be classified by reference to 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. 5.13 In view of the above submissions, it is crystal clear that "Mukhwas (Mouth Freshener) containing the following ingredients such as Raw Betel Nuts pcs (12kg) (Diamond cut - each nut 8 pieces), Sugar Crystal (2 kg), Sugar Coated Fennel Seeds (25 kg), Dry Coconut pcs (1kg) and Mixed Seeds of Sunflower & Pumpkin (with/without skin) (10kg)" will fall under Chapter Heading 2106. How....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... [paras 8.4, 10] 6. Port of Import and reply from jurisdictional Commissionerate: The applicant in their CAAR-1 indicated that they intend to import the subject goods from jurisdictional Commissionerate of the Principal Commissioner of Customs, Kandla Custom House, Near Balaji Temple, Kandla-370210. The application was forwarded to the jurisdictional of Commissionerate of the Principal Commissioner of Customs, Kandla Custom House for their comments on 05.09.2025, 01.10.2025, and 31.10.2025, however no response was received from the said Commissionerate. 7. Details of Hearing- A personal hearing was held in this matter on 10.11.2025 at 11:30 Am. Sh. Lawrence Tauro, Advocate/representative appeared in this matter for PHI, on behalf of the applicant. He reiterated the submission filed with the application that the subject goods are "Mukhwas" (Para 4.1 in the application-definition/explanation is available) comprising the following ingredients in 50 kg bags :- i. Raw betel nut (Diamond cut 8 pieces)-12kg ii. Sugar crystal -2kg iii. Sugar coated fennel-25kg iv. Dry coconut powder - 1kg v. Mixed Sunflower pumpkin seed-10kg The lear....
X X X X Extracts X X X X
X X X X Extracts X X X X
....aration will be covered under CTI 21069030 - Betel nut product known as "Supari". In the trade parlance, such type of preparation is known as "Sweet Supari Mukhwas, Fiki Supari Mukhwas, Gulab Supari Mukhwas, etc." In such type of Mukhwas, the primary and essential character is of Betel nut, therefore, it is covered under the sub-heading 21069030. Further, the said item is different from the item mentioned in the advance ruling application. The photos of 3 different brands of Indian Mukhwas wherein the primary or major content is of Betel nut found on the online sale as below: 8.5 On behalf of the applicant, we submit that, the betel nut food preparation products (not elsewhere specified or included) are covered in Customs Tariff Heading 2106, under sub- headings 21069020, 21069030, and 21069099. The sub-headings 21069020 & 21069030 covered specified goods as mentioned in the explanatory notes, but it is not an exhaustive list. The food preparation of betelnut (not elsewhere specified or included), wherein the betel nut is not primary or containing not more than 50% by weight, will be covered under the heading Other food preparation in sub-heading 21069099. 8.6 Further, the su....
X X X X Extracts X X X X
X X X X Extracts X X X X
....he applicant. In this regard the applicant relied on the of: Hemant Subhas Teke V/s. Union of India [2024(389) E.L.T.161(BOM)] Wherein it was held that Classification had to be seen at time of import by importer and not use to which it was put by buyers of goods from Petitioner. 9. The Applicant also submitted the photos of the subject goods and price breakup of ingredients per ton of the subject goods. The same are produced as below: 9.1 Sample Photographs of the subject goods are below: DISCUSSION AND FINDINGS 10. I have carefully gone through all the materials placed before me in respect of the subject goods. I have gone through the submissions made by the applicant in CAAR application as well as the submission made by the applicant during the personal hearing. No reply has been received from the jurisdictional Authority. I proceed to pronounce a ruling on the basis of information available on record as well as existing legal framework. The issue before me is to decide the classification of the subject goods known as 'Mukhwas (Mouth Freshener)'. 11. At the outset, I find that the issue raised in the question in the Form CAAR-1 is squarely covered under....
X X X X Extracts X X X X
X X X X Extracts X X X X
....; --- Soft drink concentrates: 2106 90 11 ---- Sharbat 2106 90 19 ---- Other kg. 150% - 2106 90 20 --- Pan masala 2106 90 30 --- Betel nut product known as "Supari 2106 90 40 --- Sugar-syrups containing added flavouring of colouring matter, not elsewhere specified or included; lactose syrup; glucose syrup and malto dextrine syrup 2106 90 50 --- Compound preparations for making non-alcoholic beverages 2106 90 60 --- Food flavouring material 2106 90 70 --- Churna for pan 2106 90 80 --- Custard powder --- Other : 2106 90 91 ---- Diabetic foods 2106 90 92 ---- Sterilized or pasteurized millstone 2106 90 99 ---- Other As one of the ingredients of the su....
X X X X Extracts X X X X
X X X X Extracts X X X X
....known as -Supari is a good which contains betel nuts and for a goods to fall under this item heading the goods should not contain any one or more of the ingredients, namely: lime, katha (catechu) and tobacco. The goods may contain other ingredients, such as cardamom, copra or menthol. In terms of the tariff item description and above produced supplementary Note 2, I observe that for a good to fall under this tariff item 21069030 following conditions should be met. i) The goods should be betel nut product known as supari. ii) The goods should contain betel nuts predominantly. iii) The goods should not contain lime, katha (catechu) and tobacco. iv)a) The goods may contain other ingredients such as cardamom, copra or menthol. OR iv) b) The goods may not contain other ingredients such as cardamom, copra or menthol. I also observe that in case of betel nut product known as supari if condition ii, iii and iv(b) are satisfied the goods will be 100% betelnut product. Therefore, the goods covered by CTI-2106 90 30 which are Betel nut product known as -Supari may contain betel nut upto 100%. Betel nuts are known as supari in common trade par....
X X X X Extracts X X X X
X X X X Extracts X X X X
....s of Mukhwas (mouth fresheners) are also available. 17.3 In view of the above discussion and findings and by applying the ratio of common parlance or trade or commercial parlance as held in a catena of judgements. I reach to conclusion that the subject goods does not merit classification under the Tariff entry 2106 90 30 which covers item Betel nut product known as -Supari. 18. As discussed above the subject good i.e. 'Mukhwas (Mouth Freshener)' is preparation/mixture of different ingredients is not covered by tariff items 2106 90 20 - 'Pan masala' and 2106 90 30 -Betel nut product known as -Supari. Instead, it can reasonably and logically be classified under residual entry to CTH 2106 "FOOD PREPARATIONS NOT ELSEWHERE SPECIFIED OR INCLUDED" and more specifically under CTI 2106 90 99 as other. 18.1. Further, Note 6 to the chapter 21 of the Custom Tariff Act which is produced as below: 6. Tariff item 2106 90 99 includes sweet meats commonly known as -Misthans or -Mithai or called by any other name. They also include products commonly known as - Namkeens, -mixtures, -Bhujia, Chabena or called by any other name. Such products remain classified in these sub-headings....
X X X X Extracts X X X X
X X X X Extracts X X X X
....======= Document 1 [No extractable content on page 1] Document 2 Product gallery × Y : × HUNGRY HARVEST FIKI SUPARI GULAB SUPARI indion Muchwas ----- - -- ---- ---------- NET WEIGHT! --- HUNGRY HARVEST Fiki Supari Mukhwas 200 grams|Traditional Indian Mukhwas as Images may be subject to copyright Learn more a amazon.in HUNGRY HARVEST Fiki Supani Mukhwas 200 In stock online Rs. 325 GULAB SUPARI Indian Mukhwes X SWEET SUPARI MUKHWAS BETAL ARECA NUTS PIECES - Strength amazonun Supari Sweet Mukhwas | Mouth Freshener | (Sweet | Hard | Betal Areca Nuts Pieces) (500g) Document 3 Picture Content After Eats Jaipur Soirée: Mukhwas Mouth Freshener with 7 Exotic Ingredients/Natural. Flavorful, and Refreshing After Meals-150g, sauf mixture AFTER EAT'S Jaipur Soirée 622 Prut crighe ... coffers Cashback Voto Rs. 18 00 ----------- 140G 250G . Flavour Item weight 150 ---*** Net Quantity F ..... .. . Vegetarian produc. Funtush Red Mix Saunf Mukhwas 230 grams Bottle Pack of 2 *>>017388.00 Funtosh Red Ma Mutiwas Mouth Freshener Prepared under must Tyge....