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2021 (8) TMI 729 - AAR - CustomsClassification of goods - API supari - chikni supari - unflavoured supari - flavoured supari - boiled supari - to be classified under sub-heading 21069030 of the first schedule to the Customs Tariff act, 1975? - HELD THAT:- Classification of API supari, chikni supari, unflavoured supari, and flavoured supari was a subject matter in another advance ruling application. In the Ruling IN RE : M/S. SAMREEN INTERNATIONAL PVT. LTD. [2021 (3) TMI 1237 - CUSTOMS AUTHORITY FOR ADVANCE RULINGS], I had the occasion to examine in detail the contentions of the applicant, the contending tariff entries, the relevant chapter and section notes, as well as the explanatory notes to the harmonised commodity classification system of the World Customs Organisation - It was concluded that all the five products placed before me for considerotion, 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 21069030, as contended. Accordingly, it is held that the benefit of the exemption contained at Sr. No. 103 of the Notification to. 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. The conclusions in the said proceedings remain equally valid in the present proceedings considering the fact that the products in question are identical. Therefore, in view of the aforesaid, any ruling in respect of boiled supari not given - In respect of the products API supari, chikni supari, unflavoured supari, and flavoured supari, it is held that their correct classification is heading 0802 of the first schedule to the Customs Tariff Act, 1975.
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