In re R V International (CAAR Delhi)
M/s R V International, C-208, Mayapuri, Phase-II, New Delhi – 110064, hereinafter referred to as the applicant, in short, filed the instant application in Form CAAR-1 before the Customs Authority for Advance Rulings, New Delhi (CAAR, in short) for seeking advance ruling. The above said firm is a proprietorship firm of Mr. Prabhjyot Singh Dang. Importer-Exporter Code of the firm is 0513091645, PAN No. is AGQPD1949R and the GST Number is 07AGQPD1949R1ZN. The said application was received in the Secretariat of the CAAR, New Delhi on 31.07.2024 along with their enclosures in terms of Section 28H (1) of the Customs Act, 1962 (hereinafter referred to as the ‘Act’). The applicant intends to import “Roasted Areca Nuts (Whole), Roasted Areca Nuts (Split) and Roasted Areca Nuts (Cut)” from Myanmar, Indonesia, Sri Lanka, Thailand and Singapore etc.
2.1. That the applicant approached this Authority for seeking advance ruling qua th-goods as mentioned in the following paras as applicant intends to import the same and hewer would like to have a proper understanding and clarification as to whether the goods being imported shall be covered under a particular classification or the other. The applicant in the instant application submitted as under: –
