In re Daanvi Gruh Udyog (CAAR Mumbai)
M/s. Daanvi Gruh Udyog filed an application (CAAR-1) before the Customs Authority for Advance Ruling (CAAR), Mumbai on 07.01.2026 under Section 28H(1) of the Customs Act, 1962. The application sought an advance ruling on the classification of “Roasted Areca Nuts (Whole/Cut)” under the First Schedule of the Customs Tariff Act, 1975.
The applicant stated that it intends to import roasted areca nuts, both whole and cut, from Burma, Indonesia, and Sri Lanka. According to the applicant, under the current classification scheme of the Customs Tariff Act, 1975 as amended by the Finance Act, 2025, fruits, nuts, and other edible parts of plants fall under Chapter Heading 2008. Within this heading, other roasted nuts are specifically classified under tariff item 2008 19 91. The applicant submitted that the proposed imported product—roasted betel nuts or roasted areca nuts (whole or cut)—should be classified under HS Code 2008 19 91 because roasting is the relevant process identified in the HSN Explanatory Notes. The applicant relied on HSN Explanatory Notes as a guide for classification and cited several Supreme Court decisions which held that HSN Explanatory Notes are a safe and dependable guide for classification of goods.
