In re Maisha Import and Export (CAAR Mumbai)
Roasted Areca Nut Classification Advance Ruling Application Disallowed Under Section 28-I(2)(b): CAAR Mumbai
M/s Maisha Import and Export filed an application before the Customs Authority for Advance Ruling (CAAR), Mumbai under Section 28H(1) of the Customs Act, 1962, seeking an advance ruling on the classification of “Roasted Areca Nuts” under the First Schedule to the Customs Tariff Act, 1975 and on eligibility for concessional duty benefits under Notification No. 46/2011 dated 01.06.2011.
The applicant stated that it intended to import roasted areca nuts from Burma, Indonesia, and Sri Lanka. It submitted that roasted areca nuts are classifiable under Tariff Item 2008 1991 as “other roasted nuts,” relying on the HSN Explanatory Notes and judicial decisions cited by it to contend that the HSN Explanatory Notes are a dependable guide for tariff classification.
Pursuant to Section 28-I(1) of the Customs Act, 1962 and Regulation 8(7) of the Customs Authority for Advance Rulings Regulations, 2021, the application was forwarded to the jurisdictional Commissioner of Customs, Tuticorin, for comments. Despite communications dated 28.04.2026, 18.05.2026, and 29.06.2026, no reply was received from the jurisdictional Commissionerate.
At the personal hearing held on 11.06.2026, the applicant’s representative submitted that the classification of roasted areca nuts had already been settled by the Madras High Court by judgment dated 01.08.2023, holding that the product falls under CTH 20081991 and is eligible for exemption under Notification No. 46/2011 dated 01.06.2011. No representative appeared on behalf of the department.
