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Customs - Highlights / Catch Notes

Home Highlights March 2021 Year 2021 This

Classification of imported goods - betel nut (Areca-nuts) - ...

Case Laws     Customs

March 2, 2021

Classification of imported goods - betel nut (Areca-nuts) - classified under CTH 21069030 or under CTH 08028010? - prohibited goods or not - Since the import goods are ‘betel nuts whole’, these would merit classification under Chapter 8 and specifically under Chapter 08028010 as classified by the department. We cannot refrain from stating that the Commissioner (Appeals) has made detailed discussion of facts and the law and arrived at the correct classification. - AT

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