Classification of Unfavoured/API/Chikni/Flavoured supari

In re UBS Exports International Pvt. Ltd. (CAAR Mumbai)

Advance ruling has been sought on classification of four different goods, each known as ‘supari^‘ in common trade parlance, albeit with differentiator, viz. API, Chikni, Unflavoured and Flavoured. The basic raw material for each of the four goods is raw betel nut, which is classifiable under Chapter 8, more specifically sub-heading 080280. I also note that Chapter 8 covers only edible nuts; inedible nuts and fruits being excluded by v

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