CAAR Denied Advance Ruling Due to Pending Identical Issue Before HC

In re R R Exports (CAAR Mumbai) The Customs Authority for Advance Ruling (CAAR), Mumbai, received an application filed by the applicant under Section 28H(1) of the Customs Act, 1962 seeking an advance ruling on the classification of “Flavoured Supari” under the Customs Tariff Act, 1975. The application was filed on 06.02.2026. The applicant submitted that it intended to import flavoured supari from countries including Burma, Indonesia, Thailand, and Sri Lanka. It contended that, under the tariff classification framework, fruits, nuts, and processed edible plant products fall under Chapter ...