Classification of Menthol Scented Sweet Supari and Flavoured & coated Illaichi 

In re BAG Industries (CAAR Mumbai) Classification of (1) Menthol Scented Sweet Supari and (2) Flavoured and coated Illaichi Based on the contents of the CBIC circular No. 163/19/2021-GST dated 6th October, 2021, it is clear that the provision of section 3(7) of the Customs Tariff Act, 1975 applies to scented supari classifiable under CTH 2106 90 30 and flavoured and coated illaichi classifiable under CTH 2106.90.99. In the instant case menthol scented sweet supari does not contain lime, katha (catechu) and tobacco. It will specifically contain menthol. Due to carrying out of such processes thi...