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1. Classification of goods proposed to be imported - Processed API Betel-nut product known as Supari - Processed Betel-nuts unflavoured chemically processed Supari in small...

2. Import of areca nuts (betel nuts) against Duty Free Import Authorisations (DFIA) - Clearance of the subject goods i.e. Betel Nut Splits (not fit for human consumption)...

3. Smuggling (illicit import) or goods of domestic origin - Betel Nuts - Seizure and confiscation of goods - The goods can be used, sold, re-sold etc. without any duty...

4. Classification of imported goods - betel nut (Areca-nuts) - classified under CTH 21069030 or under CTH 08028010? - prohibited goods or not - Since the import goods are...

5. Classification of goods intended to be imported - API Supari - Chikni Supari - Unflavoured Supari - Flavoured Supari - Boiled Supari - the Authority for Advance Ruling...

6. Valuation of imported goods - NIDB data cannot be used to enhance the value of imported goods.

7. Classification of imported goods - All the four goods, i.e., API supari, chikni supari, unflavoured supari, flavoured supari merit classification under Chapter 8 of the...

8. Smuggling - Betel Nuts - foreign origin goods - town seizure - notified item or not - onus to prove - The CESTAT recognized that betel nuts were not notified items under...

9. Classification of imported goods - preparation/product of betel nut commonly known as ‘Supari’ - API supari, Chikni supari, unflavoured supari, boiled supari and cutting...

10. Classification of goods - Nizam Pakku - it is seen [hat the essential character of betel nut (arecanut) remains the same in the product supplied by the applicant....

11. Valuation of imported goods - MRP based valuation or transaction value - CVD - AT

12. Provisional release of imported goods (apples) - The dispute centers on the valuation of the imported apples.

13. Areca nut (i.e. Betel nut) under SIONs (including Leather SIONs), disallowing import thereof. - Public Notice

14. Demand of amount collected in the name of duty u/s 11D - CENVAT credit - inputs or capital goods - imported Box Strapping Machines - the appellant have cleared the...

15. Classification of goods - rate of tax - Nizam Pakku - it is seen that the product of the appellant is known as Betel nut (Areca nut) and assessed accordingly by the...