Case Law Details
In re A One Traders (CAAR New Delhi)
CAAR held that Roasted areca/betel nuts fall under Custom Tariff Heading 2008, specifically under Sub-heading 20081920 covering “Other roasted nuts & seeds” of the First Schedule of the Customs Tariff Act, 1975.
FULL TEXT OF THE ORDER OF CUSTOMS AUTHORITY OF ADVANCE RULING, NEW DELHI
M/s A One Traders, J-1, 5-4, Dilshad Colony, Fast Delhi, Delhi having IEC No, FIR WPA1909A (‘applicant’. in slim) has filed an application (CAAR – ) for advance ruling before the Customs Authority for Advance Rulings, New Delhi (CAAR, in short). The said application was received in the Secretariat of the CAAR, New Delhi on 07.12.2023 along with its enclosures in terms of Section 28H (1) of the Customs Act, 1962 (hereinafter referred to as the ‘Act’). The applicant intends to import of “Roasted Areca Nuts (Whole) and Roasted Areca Nuts (cut)” from Myanmar, Indonesia. Sri Lanka, & Singapore into India through the port falling under the Pr. Commissioner of Customs, Nhava Sheva-1, Nhava Sheva, Tal: Urban, Dist. Raigad, Maharashtra — 400707.
2. The applicant submits that the firm M/s A One Traders, J-3, S-4. Dilshad Colony, East Delhi, Delhi is a proprietary firm registered with the respective statutory firm viz GST, Income Tax, DGFT, New Delhi etc. having exporter-importer Code BRWPA1909A and GST number (GSTIN)- 07 BRWPA1909A1Z3.
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