Scented Sweet Supari classifiable under sub-heading 080280

Shreedhra Agro LLP Vs Commissioner of Customs (Delhi High Court) 1. The appellant has filed the present appeal impugning an order dated 22.06.2022 passed by the Customs Authority for Advance Rulings, New Delhi (hereafter ‘CAAR’) whereby the products proposed to be imported by the appellant being ‘Scented & Flavoured and Sweetened Supari’ are classified under sub- heading 080280 of the First Schedule of the Customs Tariff Act, 1975. 2. According to the appellant, the said ruling is erroneous and the product in question is classifiable under Chapter 21 of the First Schedule o...