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 – 281004, is a private limited company, and are engaged in trading of food items and further propose to engage in the business of import of Roasted Areca nut (Betel Nuts) commonly known as “Supari” and more particularly the goods i.e. Roasted Areca Nuts (Whole) and Roasted Areca Nuts Cut from Burma (Myanmar), Indonesia, Sri Lanka and Singapore. The Applicant is registered under the Companies Act, 2013 and holder of CIN U52200UP2023PTC176263, holder of PAN ABKCS1017P and holder of IEC ABKCS1017P. The Jurisdiction of Applicant falls under the Commissioner of Customs, ICD Patparganj, Delhi.
1.1 The Areca nut is a tropical plant, belonging to the palm tree species. The kernel is obtained from the fruit of areca nut palm, known as the Areca Nut/Betel Nut or supari in India. The raw betel nut obtained is subjected to various processes to produce various products.
