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CAAR Mumbai Declines Ruling as Roasted Areca Nut Classification Already Settled by HC
Case Law Details
- Case Name
- In re ATM Imports & Exports (CAAR Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- Advance Rulings, CAAR
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In re ATM Imports & Exports (CAAR Mumbai)
In In re ATM Imports & Exports, the applicant sought an advance ruling from the Customs Authority for Advance Ruling (CAAR), Mumbai, regarding the classification of “Roasted Areca Nuts (Whole and Cut)” proposed to be imported from Indonesia, Sri Lanka and Burma. The applicant contended that the goods were classifiable under Customs Tariff Heading (CTH) 2008 19 91 (earlier 2008 19 20) as “Other roasted nuts and seeds” under Chapter 20 of the Customs Tariff Act, 1975. It relied on the process of roasting at temperatures a...
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