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Boiled/flavored/unflavored Supari classifiable under heading 0802
Case Law Details
- Case Name
- In re Vaibhav Enterprises (CAAR Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- Advance Rulings, CAAR
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In re Vaibhav Enterprises (CAAR Delhi)
To answer the posed question, I consider the five goods, namely API supari, Chikni supari, unflavored supari, boiled supari and boiled & cut supari together. In these cases, one set of processes are found to be intended for cleaning; the second set for enhancing preservation; and third set for enhancing appearance or presentation, in addition to cutting. Addition of starch would be included under such process. I find that these processes are clearly covered by the Chapter Note 3 to Chapter 8 as well as the HSN. I find that in the instant case, betel n...
