In re Prenda Creations Private Limited (CAAR Delhi)
CAAR held that that “Roasted Areca Nuts (Whole) and Roasted Areca Nuts (Cut)” 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. Accordingly, reply to the issues raised by the applicant in the instant application are, as under:
i. Whether the goods sought to be imported, namely, ‘Roasted Betelnut/Areca Nut (whole/cut) are classifiable under the HS Code 2008 19 20 as per First Schedule of the Customs Tariff Act, 1975?
Reply: Yes, Roasted Areca Nuts (Whole) and Roasted Areca Nuts (Cut) are classifiable 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.
ii. Whether subjecting the betel nuts/ areca nuts to the processes of roasting as detailed infra would qualify the products to be described as Roasted Betelnut/ Areca Nut in order to classify the same under the HS Code 2008 19 20 of the Customs Tariff Act, 1975 or any other Chapter Heading?
Reply: The roasted arecanut is classifiable 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.
