TMI Blog2015 (12) TMI 481X X X X Extracts X X X X X X X X Extracts X X X X ..... f boiling. The addition of food starch is common in first two of products namely API Supari and Chikni Supari. - Insofar as the other two products are concerned, the unflavored Supari undergoes a process like removal of metal item then the product undergoes the process garbling and polishing in the polishing machine then it is further cut and cleaned in a blower machine then it is roasted in fire gas and thus undergoes a change in its character. Fourth product is a flavored supari which undergoes all the processes like unflavored supari but thereafter the products such as spices/or Mulethi are mixed with the cut pieces of supari. There can be no dispute that all these four products would be essentially known as supari. But as the learned co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gh, Advocate Shri R.S. Yadav, Advocate For the Respondent : Shri Amresh Jain, DR RULING Per : Sirpurkar J. In this application, the applicant has sought a query in a peculiar language which is as under:- whether the goods sought to be imported is processed betel nut as described therein above whether or not containing ingredients such as food starch, spices, mulethi, flavors, perfume etc., though not containing lime or katha (catechu) or tobacco, and will the resultant products be classifiable under the Chapter/Heading 21069030? 2. The applicant who is in the betel nut business claims that he is currently engaged in the import and trading of dry fruits, spices, nuts, organic foods etc. The applicant thereafter m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... raw dried Betel Nut : Removing of Large Impurities by Labor, Removing of small impurities by de-stoner, Metal Deflection (Removal of metal item, if any), Garbling in Automatic Garblers, Polishing in Polishing Machine, Sterilization to remove bacterial count, 3 stage cutting blowing of weightless particles in blower, Gravity separation by Automatic Gravity Separation Machine, Roasting in Fire Gas Rotary Roaster, Flavoring in large size Automatic blenders with compound, Metal Deflection by Magnetic Metal Deflectors, Sterilizing to kill bacteria count increased due to handling in processing and packaging. Then Flavors such as flavoring materials like Spices/or Mulethi etc., are mixed in Automatic Blenders with outsourced Liquid flavors such as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ange in its character. Fourth product is a flavored supari which undergoes all the processes like unflavored supari but thereafter the products such as spices/or Mulethi are mixed with the cut pieces of supari. There can be no dispute that all these four products would be essentially known as supari. But as the learned counsel points out the original betel nut undergoes changes and is mixed with some other items like food starch, Mulethi, Copra etc. In our opinion, therefore, the products which the applicant intends to import prima facie fits in Chapter 21 Supplementary Note No. 2 which we have quoted above. 8. However, Shri Jain, the Departmental Representative very vehemently contended that firstly supari which is betel nut should be c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... change, but every change of not manufacture and yet every change of an article is the result of treatment, labour and manipulation is apposite to the situation at hand. The process involved in the manufacture of sweetened betel nut pieces does not result in the manufacture of a new product as the end product continues to retain its original character though in a modified form. 31. In our view, the Commissioner of Customs and Central Excise (Appeals) has correctly analyzed the factual as well as the legal situation in arriving at the conclusion that the process of cutting betel nuts into small pieces and addition of essential/non-essential oils, menthol, sweetening agent etc. did not result in a new and distinct product having a differ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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