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2023 (9) TMI 368 - SC ORDERClassification 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 - It was held by Delhi High Court that 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. HELD THAT:- This Court is of the opinion that the impugned order does not call for interference - SLP dismissed.
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