Advance Ruling Denied for Areca Nuts Classification for Sub-Judice matter

In re Mondal Traders (CAAR Delhi)

M/s Mondal Traders filed an application before the Customs Authority for Advance Rulings (CAAR), Delhi, seeking a classification ruling on Provisionally Preserved Areca Nuts under Customs Tariff Heading (CTH) 08129090. During the hearing, the applicant argued that their product, preserved using substances like slaked lime and sodium benzoate, should fall under CTH 0812. They relied on past rulings by CAAR Mumbai and CAAR Delhi for similar products. However, the authority noted that a related case involving M/s Hi-tech Print Systems was pending befo

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