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Customs - Highlights / Catch Notes

Home Highlights March 2021 Year 2021 This

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


Imported Betel Nuts Classified Under Chapter 8, CTH 08028010, After Comprehensive Review by Commissioner (Appeals.

March 2, 2021

Case Laws     Customs     AT

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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