Case Law Details
Great Nuts Impex Pvt. Ltd. Vs Commissioner of Customs Delhi & Ors. (Delhi High Court)
Delhi High Court held that Betal Nuts known as ‘Boiled Supari’ is classifiable under Chapter 8 of the Customs Tariff Act and not under Chapter 21 of the Customs Tariff Act.
Facts- M/s Great Nuts Impex Pvt. Ltd. (Appellant in CUSAA 17/2022) had filed an application dated 23.09.2020 before the Customs Authority of Advanced Ruling (CAAR) seeking an advance ruling under Section 28H of the Customs Act regarding classification of the goods proposed to be imported. M/s Great Nuts Impex Pvt. Ltd. proposed to import into India a preparation of Betal Nuts known as ‘Boiled Supari’ packed in consumer packing and bulk packing.
The said appellant proposed that the aforementioned goods be classified as “Betel nut product known as ‘Supari’” under sub-heading 2106 90 30 in Chapter 21 of the First Schedule to the Customs Tariff Act
According to M/s Great Nuts Impex Pvt. Ltd., the said goods were not classifiable under Chapter 8 of the Customs Tariff as Areca nuts (heading 0802 80). The CAAR, inter alia, relied upon the decision of Crane Betel Nut Powder Works v. Commissioner of Customs and Excise, Tirupathi & Anr.: 2007 (210) E.L.T. 171 to hold that the products in question, merit classification under Chapter 8 of the Customs Tariff.
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