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Roasted areca/ betel nut is specifically covered under CTH 2008 19 20
Case Law Details
- Case Name
- Commissioner of Customs Vs Shahnaz Commodities International P. Ltd (Madras High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Madras High Court
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Commissioner of Customs Vs Shahnaz Commodities International P. Ltd (Madras High Court)
Madras High Court held that CTH 2008 19 20 specifically covers roasted areca nut / betel nut, accordingly, when there is a specific entry covering a product/commodity, the test of common parlance is irrelevant in determining classification.
Facts- The present appeal is filed by the Revenue challenging the rulings of the Customs Authority for Advance Rulings (CAAR) that “roasted areca nut / betel nut (whole/cut/split)” merit classification under Customs Tariff Heading (CTH), 2008, more particularly, sub...
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