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2021 (3) TMI 1237 - CUSTOMS AUTHORITY FOR ADVANCE RULINGSClassification of goods - API supari - chikni supari - unflavoured supari - and flavoured supari - classifiable under chapter 8(08029000) of the customs tariff or are more appropriately classifiable under chapter 21, and more specifically under sub-heading 2106 90 30? - applicability of N/N. 50/2017-Cus., dated 30.06.2017 - HELD THAT:- Recognizing the legal construct and specific provisions of section 28-J(1), it is obvious to me that the task cannot be reduced to pass the advance ruling based on the previous ruling of AAR cited by the applicant. All the five products placed before me for consideration, i.e., API supari, chikni supari, unflavoured supari, flavoured supari, and boiled supari merit classification under chapter 8 of the customs tariff, and more precisely, under the heading 0802, and not under sub-heading 2106 90 30, as contended - the benefit of the exemption contained at Sr. No. 103 of the Notification No. 50/2017-Cus., dated 30.06.2017 would not be available to the products, namely, API supari, chikni supari, unflavoured supari, flavoured supari, and boiled supari.
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