Case Law Details
Shreedhra Agro LLP Vs Commissioner of Customs (Delhi High Court)
1. The appellant has filed the present appeal impugning an order dated 22.06.2022 passed by the Customs Authority for Advance Rulings, New Delhi (hereafter ‘CAAR’) whereby the products proposed to be imported by the appellant being ‘Scented & Flavoured and Sweetened Supari’ are classified under sub- heading 080280 of the First Schedule of the Customs Tariff Act, 1975.
2. According to the appellant, the said ruling is erroneous and the product in question is classifiable under Chapter 21 of the First Schedule of the Customs Tariff Act, 1975, more particularly, sub-heading 21069030.
3. Mr. S. Sunil, learned counsel appearing for the appellant fairly accepts that the decision of this Court in M/s. Great Nuts Impex Pvt. Ltd. Vs. Commissioner of Customs Delhi & Ors.: CUSAA 17/2022 decided on 01.03.2023 would cover the issue in favour of the Revenue. He, however, submits that in the said matter, the Circular issued by the Government of India, Ministry of Finance, Department of Revenue dated 06.10.2021 (Circular No.163/2019/2021-GST) had not been brought to the notice of this Court. He submits that in terms of the said circular, the GST Council had clarified that “Scented Sweet Supari” falls under tariff item 21069030 as “Betel Nut product” known as “Supari” and attracts GST rate of 18%. It is clarified as under:
“7. Applicability of GST on scented sweet supari & flavored and coated illaichi:
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