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Customs - Highlights / Catch Notes

Home Highlights February 2022 Year 2022 This

Classification of imported goods - preparation/product of betel ...

Case Laws     Customs

February 16, 2022

Classification of imported goods - preparation/product of betel nut commonly known as ‘Supari’ - API supari, Chikni supari, unflavoured supari, boiled supari and cutting supari - the goods covered by the application are clearly not “preparations of betel nuts”, the submission of the applicant for recourse to General Rules of Interpretation in the event of two sub-headings being equally applicable is not relevant. - AAR

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