Advance Ruling Rejected as preserved areca nuts Classification Issue Already Settled by HC

In re Vapa Overseas Private Limited (CAAR Delhi) The applicant sought an advance ruling from the Customs Authority for Advance Rulings (CAAR), New Delhi, regarding the classification of “Provisionally Preserved Areca Nuts (whole and split)” proposed to be imported into India. The applicant contended that the goods are chemically treated with preservatives such as Sulphur dioxide or sodium benzoate to prevent fungal growth and deterioration during storage and transport. According to the applicant, these treatments render the goods unsuitable for immediate human consumption in their imported...