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Customs - Highlights / Catch Notes

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Classification of import goods - The basic raw material for ...

Case Laws     Customs

February 18, 2023

Classification of import goods - The basic raw material for “Scented & Flavoured and/or Sweetened Betel Nut” is raw betel nut, which is classifiable under Chapter 8, more specifically sub-heading 0802 80. Chapter 8 covers only edible nuts; inedible nuts and fruits being excluded by virtue of Chapter Note 1; and that betel nut/supari are masticatory. - the goods covered by the present application are prima facie “Scented & Flavoured and/or Sweetened Betel Nut” and not “preparation of Scented & Flavoured and/or Sweetened Betel Nut” - AAR

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