Flavoured supari eligible for customs duty exemption under Notification 68/2012-Cus

In re Veesan International Trading Private Limited (CAAR Delhi) Background: M/s Veesan International Trading Pvt. Ltd. approached the Customs Authority for Advance Rulings (CAAR), Delhi seeking classification of “flavoured supari” proposed to be imported from Sri Lanka. The applicant also sought clarification on eligibility for concessional customs duty under Notification No. 68/2012-Cus. dated 31.12.2012. The matter required analysis of competing tariff headings under Chapters 8 and 21 of the Customs Tariff Act, 1975. Product and Process: The applicant described the goods as are...