In re Ganpati Trader (CAAR Delhi)
Summary: M/s Ganpati Trader filed five applications dated 12.06.2026 seeking an advance ruling on the classification of roasted areca nuts in whole, cut and split forms proposed for import into India. The applications were registered as Nos. 36–40/2026-27. At the personal hearing on 08.09.2026, the applicant’s advocate reiterated the submissions made in the applications.
The Customs Authority for Advance Rulings, Delhi considered whether it could admit the applications before addressing classification. It explained that the first proviso to Section 28-I(2) of the Customs Act, 1962 prevents an application from being allowed where the question is pending in the applicant’s own case before a customs officer, the Appellate Tribunal or a court, or where the same question has already been decided by the Appellate Tribunal or a court. The Authority distinguished the applicant-specific pending-matter bar from the bar concerning a question already decided by a higher forum.
Referring to the obligation of subordinate authorities to follow judicial precedent, the Authority found that the classification question was covered by the Madras High Court decision identified in the order as *M/s Shahnaz International Pvt. Ltd.* [2023 (386) E.L.T. 214 (Mad.)]. It therefore declined to pronounce a ruling on classification and rejected the applications under Section 28-I(2)(b). **The order does not itself determine the tariff classification of Ganpati Trader’s goods.**
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