that the process of roasting involved in the
preparation of 'unflavoured supari as declared by the
importer before the Advance Ruling Authority ... petitioner has declared the imported “Betel nut” as product
known as “Supari” (Unflavoured Supari) classifiable under Tariff Sub
Heading
Supplementary Notes
In this Chapter "betel nut product known as Supari" means any preparation
containing betel nuts, but not containing ... elsewhere specified or included
2106 90 --- Betel nut product known as “Supari” Kg. [150%] -
30
…... --- …….. ….. …… -
(iii) Relevant portions
Importer has imported 10
consignments of Betelnuts/ Arecanuts known as 'Supari', which is classified
under CTH 21069030 and governed by an Advance Ruling ... clearance of imported goods declared as
Betel nut products known as 'Supari' (Unflavoured Supari). However, on visual
inspection of the said goods
Importer has imported 10
consignments of Betelnuts/ Arecanuts known as 'Supari', which is classified
under CTH 21069030 and governed by an Advance Ruling ... clearance of imported goods declared as
Betel nut products known as 'Supari' (Unflavoured Supari). However, on visual
inspection of the said goods
consideration before us in
the above appeal is whether ‘Menthol Scented Supari’ proposed to be
imported by the Respondent would fall under Chapter ... product of
betel nut known as ‘Supari’ or under Chapter 8 as just ‘areca nut’.
https://www.mhc.tn.gov.in/judis
consideration before us in
the above appeal is whether ‘Menthol Scented Supari’ proposed to be
imported by the Respondent would fall under Chapter ... betel nut known as ‘Supari’ or under Chapter 8 as just ‘areca nut’.
2. The Revenue, aggrieved by the advance ruling of the Customs
Authority
Boiled
Suprai (Betel Nut Product) of Myanmar Origin Boiled Supari imported from
the Republic of the Union of Myanmar imported vide Bill of Entry ... submits that they have imported
57,600.00 Kgs, 960 bags of Boiled Supari (Betel Nut product) from Myanmar
vide Invoice No.014/2021, dated
12887 of 2022
Product known as Supari (Unflavoured Supari) of Myanmar Origin
Unflavoured Supari imported from the Republic of the Union of Myanmar
imported vide ... imported
27.04 Metric Tons, 338 bags of Betel Nut product known as Supari
(Unflavoured Supari) from Myanmar vide Invoice No.RT/014/2022, dated
Boiled
Suprai (Betel Nut Product) of Myanmar Origin Boiled Supari imported from
the Republic of the Union of Myanmar imported vide Bill of Entry ... submits that they have imported
57,600.00 Kgs, 960 bags of Boiled Supari (Betel Nut product) from Myanmar
vide Invoice No.013/2021, dated
judis
1/18
W.P.(MD).No.12888 of 2022
Supari (Betel Nut Product) of Myanmar Origin Unflavoured Supari imported
from the Republic ... imported
84 Metric Tons, 1400 bags of Betel Nut product known as Supari (Unflavoured
Supari) from Myanmar vide Invoice No.RT/009/2021, dated
