Betel Nuts Industrial Grade and Edible Supari are same Products: Gujarat HC allows Special Additional Duty Refund

The Gujarat High Court has ruled that industrial-grade and edible supari (betel nuts) are the same product, classifiable under Chapter 8 of the Customs Tariff Act as "edible fruits and nuts." This decision came from a case involving M/s The Nuts Co. and M/s Great Nuts Impex Pvt. Ltd., who sought refunds for the Special Additional Duty paid on imported betel nuts. The court found that both industrial and edible supari undergo similar processing, including boiling, drying, and polishing. Therefore, they should not be categorized differently under the customs duty regulations