Classification of Roasted Areca Nuts: CAAR Delhi Ruling

In re Shreehari Ananta Overseas Private Limited (CAAR Delhi) CAAR held that that the Roasted areca nuts (whole, cut or ground) fall under Custom Tariff Heading 2008, specifically under CTI 2008 19 20 ‘Other roasted nuts & seeds’ of Chapter 20 of the First Schedule of the Customs Tariff Act, 1975. FULL TEXT OF THE ORDER OF CUSTOMS AUTHORITY OF ADVANCE RULING, DELHI M/s. Shreehari Ananta Overseas Private Limited (hereinafter referred to an applicant”), having its registered address at Near ATV Project, Agra-Delhi NH-2, Near Bharatpur Choraha, Mathura, Uttar Pradesh –...