Case Law Details
In re Shreehari Ananta Overseas Private Limited (CAAR Delhi)
Introduction: In a recent ruling by the Customs Authority of Advance Ruling (CAAR) Delhi, the classification of imported betel nuts by Shreehari Ananta Overseas Private Limited has been examined. The company sought clarification under section 28-H of the Customs Act, 1962, regarding the classification of various preparations of betel nuts they intended to import.
Detailed Subheading-wise Analysis:
Applicant Details and Application Registration: The applicant, Shreehari Ananta Overseas Private Limited, filed an application seeking advance ruling on the classification of imported betel nut preparations. The application was received by the CAAR Delhi and registered under serial No. 14/2023 dated 18.05.2023.
Proposed Imports and Classification: The applicant proposed to import various betel nut preparations such as ‘API Supari’, ‘Chikni Supari’, ‘Unflavoured Supari’, ‘Flavoured Supari’, and ‘Boiled Supari’, seeking clarification on their classification under the Customs Tariff Act, 1975.
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