API/chikni/unflavoured/flavoured & boiled supari classifiable under heading 0802

In Re M/s Zaveri Enterprises, Proprietor Sharik Salim Zaveri (CAAR Mumbai) All the five products i.e., API supari, chikni supari, unflavoured supari, flavoured supari, and boiled supari merit classification under chapter 8 of the customs tariff, and more precisely, under the heading 0802, and not under sub-heading 21069030, as contended. Accordingly, it is held that the benefit of the exemption contained at Sr. No. 103 of the Notification No. 50/2017-Cus., dated 30.06.2017 would not be available to the products, namely, API supari, chikni supari, unflavoured supari, flavoured supari, and boil...