No Advance Ruling Allowed When Court Has Already Decided Roasted Areca Nut Classification Issue

In re Sanmuga International (CAAR Mumbai) An application for advance ruling was filed by M/s. Sanmuga International before the Customs Authority for Advance Ruling (CAAR), Mumbai, under Section 28H(1) of the Customs Act, 1962. The application, received on 7 January 2026, sought a ruling on the tariff classification of “Roasted Areca Nuts (Cut/Whole)” under the First Schedule of the Customs Tariff Act, 1975. The applicant stated that it intended to import roasted areca nuts, both whole and cut, from Burma, Indonesia, and Sri Lanka. According to the applicant, under the classification framew...