In re AM Trading (CAAR Mumbai)
Roasted Areca Nut Classification Advance Ruling Application Disallowed Under Section 28I(2)(b): CAAR Mumbai
M/s. AM Trading filed an application before the Customs Authority for Advance Ruling (CAAR), Mumbai under Section 28H(1) of the Customs Act, 1962 seeking an advance ruling on the classification of “Roasted Areca Nuts (Whole & Cut)” under the First Schedule to the Customs Tariff Act, 1975 and on eligibility for concessional duty under Notification No. 46/2011 dated 01.06.2011. The applicant proposed to import roasted areca nuts from Burma, Indonesia and Sri Lanka.
The applicant submitted that roasted areca nuts are classifiable under HS Code 2008 1991 as roasted nuts under Chapter Heading 2008. It contended that the proposed goods were specifically covered by Tariff Item 2008 1991 by virtue of the roasting process as reflected in the HSN Explanatory Notes. The applicant also relied upon several judicial decisions to submit that HSN Explanatory Notes are a dependable guide for classification of goods.
Pursuant to Section 28I(1) of the Customs Act, 1962 and the Customs Authority for Advance Rulings Regulations, 2021, CAAR forwarded the application to the Commissioner of Customs, Tuticorin and the Commissioner of Customs, Chennai-II (Import), seeking comments and relevant records through communications dated 17.04.2026, 13.05.2026, 01.06.2026 and 30.06.2026. No reply was received from either jurisdictional Commissionerate.
