2023 (9) TMI 368 - SCH - Customs

Classification of the goods proposed to be imported - preparation of Betel Nuts known as Boiled Supari packed in consumer packing and bulk packing - to be classified under sub-heading 2106 90 30 in Chapter 21 of the First Schedule to the Customs Tariff Act or not - It was held by Delhi High Court that Given the definition of the sub-heading Betel nut product known as Supari , read in the context of the main title of Chapter 21 and sub-heading 0802 read in the context with the title of Chapter 8 of the Customs Tariff ( Edible fruits and nuts; peel of citrus fruit or melons ); it would not be apposite to classify the products in question as those covered under Chapter 21 of the Customs Tariff. HELD THAT - This Court is of the opinion that the impugned order does not call for interference - SLP dismissed.

Summary

Title: Supreme Court of India dismisses special leave petition

- Case: 2023 (9) TMI 368 - SC Order
- Justices: S. Ravindra Bhat and Aravind Kumar
- Petitioner's representatives: Mr. Sudarshan Singh Rawat, Mr. S. Sunil, Mr. Jagdish N, Ms. Saakshi Singh Rawat, Mr. Mohit Kaushik
- Respondent: None
- Decision: Impugned order does not need interference
- Outcome: Special leave petition dismissed, pending applications disposed of