CAAR Declined Advance Ruling as Roasted Areca Nut Classification Already Settled by HC

In re Kataria Traders (CAAR Mumbai) M/s Kataria Traders filed an application before the Customs Authority for Advance Rulings (CAAR), Mumbai, seeking classification of imported “Roasted Areca Nut / Betel Nuts.” The applicant proposed classification under Customs Tariff Item (CTI) 2008 19 91 of the First Schedule to the Customs Tariff Act, 1975, read with the HSN Explanatory Notes to Heading 2008. The goods are imported from Indonesia through ports under Ahmedabad Customs jurisdiction. The applicant detailed the mechanized roasting process involving de-husking, cleaning, drying, repeated hi...