In re Sha Kantilal Jayantilal (CAAR Mumbai)
The Customs Authority for Advance Ruling (CAAR), Mumbai considered applications filed by M/s. Sha Kantilal Jayantilal seeking an advance ruling on the classification of “Roasted Betel/Areca Nuts and Roasted Betel/Areca Nuts Cut” under the First Schedule of the Customs Tariff Act, 1975. The applications were received on 07.04.2026 under Section 28H(1) of the Customs Act, 1962.
The applicant stated that it intended to import roasted betel or areca nuts, including cut varieties, from Indonesia, Sri Lanka, Burma/Myanmar, Bangladesh, Thailand, Madagascar, Vietnam, and Nepal while availing the benefit of exemption Notification No. 46/2011-Customs dated 01.06.2011. The applicant submitted that fruits, nuts, and edible plant parts are classified under Chapter Heading 2008 of the Customs Tariff Act, while roasted nuts are specifically classifiable under Tariff Item 2008 1991.
According to the applicant, roasted areca nuts became classifiable under HS Code 2008 1991 solely because of the roasting process, as indicated in the HSN Explanatory Notes. The applicant also relied on Supreme Court decisions holding that HSN Explanatory Notes are dependable guides in classification matters.
The application was forwarded to the jurisdictional Customs Commissionerate at Tuticorin for comments and records. However, no response was received from the Commissionerate.
