Advance Ruling on Roasted Betel Nuts Denied as Identical Issue Was Previously Adjudicated

In re Sha Kantilal Jayantilal (CAAR Mumbai) The Customs Authority for Advance Ruling (CAAR), Mumbai considered applications filed by M/s. Sha Kantilal Jayantilal seeking an advance ruling on the classification of “Roasted Betel/Areca Nuts and Roasted Betel/Areca Nuts Cut” under the First Schedule of the Customs Tariff Act, 1975. The applications were received on 07.04.2026 under Section 28H(1) of the Customs Act, 1962. The applicant stated that it intended to import roasted betel or areca nuts, including cut varieties, from Indonesia, Sri Lanka, Burma/Myanmar, Bangladesh, Thailand, Madagas...