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“Nizam Pakku” classified under 0802 80 90 and attracts 12% GST

Classification of goods- In the case at hand, the applicant’s product is marketed as ‘Nizam Pakku’. The betelnut/ arecanut(broken/pulverised) is heated with Vegetable oil, menthol for the purpose of preserving and Sugar, glucose syrup, menthol and spices, viz., cardamom and cloves are added. The applicant has claimed that the product falls under Chapter heading 0802 8030 of the Customs Tariff. Held that- we hold that the product ‘NIZAM PAKKU’; manufactured by Azam Laminators and traded by the applicant is classifiable under CTH ‘08028090-0ther’ and not under CTH ‘08028030-Ground’ as claimed by the applicant. it is evident that only those dried areca nut, not called as betel nut is subjected to 5% GST under Sl. No. 28 of Schedule I. The product in hand being betel nut, the applicable rate is 6% CGST as per Sl.No. 15 of Schedule II under Notification 1/2017-Central Tax (Rate) Dt. 28.06.2017