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
View Source