CAAR Ruling on Areca & Roasted Nuts Classification and Import Rules

In re Soham Impex (CAAR Mumbai) M/s. Soham Impex recently sought an advance ruling from the Customs Authority for Advance Ruling (CAAR) in Mumbai regarding the classification of various roasted nuts for import purposes. The application, filed on February 24, 2025, aimed to ascertain the correct customs tariff classification and eligibility for notification benefits for roasted cashew nuts, roasted areca nuts, roasted almond nuts, and roasted pista nuts originating from several Asian, American, and Australian countries. Applicant’s Stance on Classification Soham Impex contended that all ...