In re R R Exports (CAAR Mumbai)
The Customs Authority for Advance Ruling (CAAR), Mumbai, received an application filed by the applicant under Section 28H(1) of the Customs Act, 1962 seeking an advance ruling on the classification of “Flavoured Supari” under the Customs Tariff Act, 1975. The application was filed on 06.02.2026.
The applicant submitted that it intended to import flavoured supari from countries including Burma, Indonesia, Thailand, and Sri Lanka. It contended that, under the tariff classification framework, fruits, nuts, and processed edible plant products fall under Chapter Headings 0802 and 2008, while flavoured supari is specifically classifiable under Tariff Item 21069030.
The authority referred to Section 28-I(2) of the Customs Act, 1962, which provides that an application for advance ruling may be rejected if the issue raised is already pending before any court, tribunal, or authority, or has already been decided in a similar matter.
It was noted that a similar issue had previously been decided by the authority in another case, but the operation of that ruling had been stayed by the Delhi High Court. The stay order remained in force at the time of consideration of the present application.
During the personal hearing held on 27.04.2026, the applicant reiterated its submissions regarding classification under Tariff Item 21069030 and relied on a prior case where a similar ruling had been upheld. The applicant also argued that the existence of a stay order in another case should not prevent the authority from deciding the present application. In support, reliance was placed on judicial precedent to suggest that a stay does not bar adjudication.
