Case Law Details
In re Perfect Trading Co. (CAAR Delhi)
Customs Authority for Advance Rulings in New Delhi resolves classification of Roasted Areca Nuts, setting a precedent for similar cases. Learn the ruling details.
In a recent ruling by the Customs Authority for Advance Rulings, New Delhi, in the matter of Perfect Trading Co. versus Customs Authority for Advance Rulings, the classification of “Roasted Areca Nuts/Betel Nuts” has been resolved. The applicant, M/s. Perfect Trading Co., sought an advance ruling before the Customs Authority for Advance Rulings, New Delhi (CAAR), regarding the classification of the imported goods.
The applicant, engaged in local trading of paan shop-related spices and betel nut items, aimed to import Roasted Areca Nut (Whole), Roasted Areca Nut (Split), and Roasted Areca Nut (Cut) from various countries. The applicant filed the application under Section 28H(1) of the Customs Act, 1962, seeking classification under Chapter Sub-heading 20081920 of the Customs Tariff Act, 1975.
The process of roasting, involved in the manufacturing of these goods, includes de-husking, drying, and a specific roasting cycle to reduce moisture content. The applicant argued that the HSN Explanatory Notes to Heading 2008 supported the classification under Chapter Sub-heading 20081920.
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