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The product of the appellant ‘Nizam Pakku’ classifiable under CTH 0802 8090 is leviable to 5% GST.

Classification of goods— In the instant case, he issue for decision before us is mainly on the rate applicable to the product of the appellant, whether the same is to be subjected @ 12% GST as held by the lower authority or @5% as claimed by the appellant. Further on classification of the product which was also a part of ruling, the appellant has claimed that while they agree the classification upto 4 digit level, they do not agree to the classification at 8 digit level but they do not press the same and it is for us to decide. The Lower Authority has inferred that the betel nuts are different from Areca nuts and based on the minuted decision of the 14th GST Council Meeting, has held that the applicable rate for the product in hand is 12%. We find from the Commercial Invoice No. E006/2017-2018 dated 08.03.2018 and the related Shipping Bill for Export, the product is described as ‘Nizam Betel Nut (Arecanut)’. Thus, it is seen that the product of the appellant is known as Betel nut (Areca nut) and assessed accordingly by the Customs. Held that— Considering this and going by the decisions of the judicial fora cited by the appellant the terms ‘betel nut’ and ‘areca nut’ are the same and used interchangeably, we hold that the applicable tax rate for the product is @ 5% only. we modify the ruling of the Original Advance Ruling Authority and rule as under The product of the appellant ‘Nizam Pakku’ classifiable under CTH 0802 8090 is leviable to 2.5% CGST as per Sl.No.28 of Annexure-I of Notification No. 01/2017C.T. (Rate) dated 28.06.2017 and 2.5% SGST
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