Scented & Flavoured and/or Sweetened Betel Nut’ merit classification under CTH 080280

In re Shreedhra Agro LLP (CCAR Delhi)

In the case of Scented & Flavoured and/or Sweetened supari, the question to be answered is whether the addition of special flavoring agents would render the betel nuts into preparations of betel nuts, classifiable under Chapter 21. In this regard, the judgment of the Hon’ble Supreme Court of India in the case of M/s Crane Betel Nut Powder Works and of the CESTAT, Chennai in the case of M/s Azam Laminators Pvt. Ltd. [where scented betel nut was being manufactured by cracking of dried betel nut into small pi

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