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Flavoured supari is classifiable under 2106 9030, not raw areca nuts: CAAR Delhi
Case Law Details
- Case Name
- In re Gauma Apparels International (OPC) Pvt Ltd (CAAR Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- Advance Rulings, CAAR
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In re Gauma Apparels International Pvt Ltd (CAAR Delhi)
The Customs Authority for Advance Rulings (CAAR), Delhi, delivered its decision in the matter of In re Gauma Apparels International Pvt. Ltd., concerning the classification of flavoured supari imported from Sri Lanka and its eligibility for concessional customs duty under Notification No. 68/2012-Cus. dated 31.12.2012. The applicant sought clarity on whether the product was classifiable under Heading 2106 9030 of the Customs Tariff as “betel nut product known as supari” or under Heading 0802 8090 as “areca nuts – other.”
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