In Re M/s Zaveri Enterprises, Proprietor Sharik Salim Zaveri (CAAR Mumbai)
All the five products i.e., API supari, chikni supari, unflavoured supari, flavoured supari, and boiled supari merit classification under chapter 8 of the customs tariff, and more precisely, under the heading 0802, and not under sub-heading 21069030, as contended. Accordingly, it is held that the benefit of the exemption contained at Sr. No. 103 of the Notification No. 50/2017-Cus., dated 30.06.2017 would not be available to the products, namely, API supari, chikni supari, unflavoured supari, flavoured supari, and boiled supari
FULL TEXT OF THE ORDER OF CUSTOMS AUTHORITY OF ADVANCE RULING, MUMBAI
M/s. Zaveri Enterprises filed an application for advance ruling under section 28-H of the Customs Act, 1962(Act, in short) seeking advance rulings on the classification of four products, namely, API supari, chikni supari, unflavoured supari, and flavoured supari. It is the applicant’s contention that these products merit classification under chapter 21, more specifically under sub-heading 21069030. The application dated 21.08.2020 was received in the registry/secretariat of the erstwhile Authority for Advance Ruling, New Delhi (AAR, in short) on 28.08.2020. However, no ruling was given on the said application. Consequent upon the appointment of Customs Authorities for Advance Rulings (CAAR, in short) in New Delhi and Mumbai w.e.f. 04.01.2021, the said application was transferred to the CAAR, Mumbai in terms of section 28-F (3) of the Act read with regulation 31 of the CAAR Regulations, 2021. Since, the statutory limitation of 3 months, as prescribed under section 28-1 (6) of the Act had expired before 04.01.2021, the date on which the two CAARs at New Delhi and Mumbai were notified, the Secretary to the CAAR, Mumbai informed the applicant to apply afresh, in terms of sub-clause 1 of clause 6 of the CAAR Regulations, 2021, if they continue to be desirous of obtaining the rulings originally sought. Accordingly, the applicant resubmitted their application on 09.03.2021.
2. The products under consideration in these proceedings have a common primary ingredient, namely, raw areca nut/betel nut and the processes undertaken to obtain the said four items, as stated by the applicant, are summarised as follows: –
