CAAR Delhi Rejected Advance Ruling as Classification Issue Already Decided by HC

In re  S. S. Exports (CAAR Delhi) The Customs Authority for Advance Rulings (CAAR), New Delhi, considered an application seeking classification of “roasted arecanuts” under the Customs Tariff. The applicant proposed to import roasted arecanuts in whole and split forms and sought a ruling on whether the goods fall under a specific tariff entry. However, upon preliminary examination, the Authority observed that the issue of classification of roasted arecanuts had already been conclusively decided by the Hon’ble Madras High Court in an earlier judgment. Accordingly, a notice was issued to ...