2021 (3) TMI 1285 - SCH - Customs

Classification of imported goods - betel nut (Areca-nuts) - classified under CTH 21069030 or under CTH 08028010? - prohibited goods or not - HELD THAT - The appeal is dismissed.

Summary

The Supreme Court of India dismissed the appeals in Customs Appeal Nos 40003 and 40002 of 2021, upholding the order of the Customs, Excise and Service Tax Appellate Tribunal dated 26 February 2021.