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2023 (3) TMI 80 - HC - CustomsClassification of the goods proposed to be imported - preparation of Betel Nuts known as ‘Boiled Supari’ packed in consumer packing and bulk packing - to be classified under sub-heading 2106 90 30 in Chapter 21 of the First Schedule to the Customs Tariff Act or not - HELD THAT:- The question of classification of the products in question is squarely covered by the decision of the Supreme Court in CRANE BETEL NUT POWDER WORKS VERSUS COMMR. OF CUS. & C. EX., TIRUPATHI [2007 (3) TMI 6 - SUPREME COURT]. Although the said decision was rendered in the context of the question whether the goods in question could be cleared under the Tariff heading in the entry 21 07 of the Central Excise Act, 1944, which read as “Betel nut powder known as ‘Supari’”; the said decision continues to be applicable because, by virtue of the Supplementary Note 2 to Chapter 21 of the Customs Tariff, the definition of the goods, “Betel nut product known as ‘Supari’” is identical to the definition of “Betel nut powder known as ‘Supari’”. It is clear from a plain reading of the judgment in Crane Betel Nut Powder Works v. Commissioner of Customs and Excise, Tirupathi & Anr., that the Supreme Court was of the view that the product in question, sweetened betel nut powder, did not fall within the definition of “Betel nut powder known as ‘Supari’” - Accordingly, the Supreme Court held that the product in question is covered by sub-heading 0801 00 under Chapter 8 of the First Schedule of the Central Excise Tariff Act, 1985. The Supreme Court’s view that the products in question did not fall within the classification under Chapter 21 but under Chapter 8 of the First Schedule to the Central Excise Tariff Act, 1985 would squarely cover the controversy in this case as well. Given the definition of the sub-heading “Betel nut product known as ‘Supari’”, read in the context of the main title of Chapter 21 and sub-heading 0802 read in the context with the title of Chapter 8 of the Customs Tariff (“Edible fruits and nuts; peel of citrus fruit or melons”); it would not be apposite to classify the products in question as those covered under Chapter 21 of the Customs Tariff. Appeal dismissed.
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