CAAR Advance Ruling Application Rejected as Classification Issue Already Decided by Court

In re M G Trade Links (CAAR Mumbai) The application for advance ruling was filed by M/s. M G Trade Links before the Customs Authority for Advance Ruling (CAAR), Mumbai, under Section 28H(1) of the Customs Act, 1962. The application, received on 7 January 2026, sought clarification regarding the tariff classification of “Roasted Areca Nuts (Cut/Whole)” under the First Schedule of the Customs Tariff Act, 1975. The applicant stated that it intends to import roasted areca nuts, both whole and cut, from Burma, Indonesia, and Sri Lanka. According to the applicant, under the classification scheme...