Case Law Details
Case Name : Great Nuts Impex Pvt. Ltd. Vs Commissioner of Customs Delhi & Ors. (Delhi High Court)
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Great Nuts Impex Pvt. Ltd. Vs Commissioner of Customs Delhi & Ors. (Delhi High Court)
Delhi High Court held that Betal Nuts known as ‘Boiled Supari’ is classifiable under Chapter 8 of the Customs Tariff Act and not under Chapter 21 of the Customs Tariff Act.
Facts- M/s Great Nuts Impex Pvt. Ltd. (Appellant in CUSAA 17/2022) had filed an application dated 23.09.2020 before the Customs Authority of Advanced Ruling (CAAR) seeking an advance ruling under Section 28H of the Customs Act regarding classification of the goods proposed to be imported. M/s Great Nuts Impex Pvt. Ltd. proposed to ...
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