Classification of import goods - It is concluded that all the ...

Case Laws     Customs

January 17, 2022

Classification of import goods - It is concluded that all the six goods placed before me for consideration, i.e. API supari, chikni supari, unflavoured supari, flavoured supari, boiled supari, boiled & cut supari merit classification under Chapter 8 of the First Schedule to the Customs Tariff Act, and more precisely, under the Heading 0802 - the said six goods are not classifiable under sub-heading 2106 90 30, as contended by the applicant, since they have not attained the character of “preparations” of betel nut, which is sine qua non for a goods to be so considered. - AAR

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