In re ATM Imports & Exports (CAAR Mumbai)
In In re ATM Imports & Exports, the applicant sought an advance ruling from the Customs Authority for Advance Ruling (CAAR), Mumbai, regarding the classification of “Roasted Areca Nuts (Whole and Cut)” proposed to be imported from Indonesia, Sri Lanka and Burma. The applicant contended that the goods were classifiable under Customs Tariff Heading (CTH) 2008 19 91 (earlier 2008 19 20) as “Other roasted nuts and seeds” under Chapter 20 of the Customs Tariff Act, 1975. It relied on the process of roasting at temperatures above 150°C, HSN Explanatory Notes specifically covering dry-roasted areca/betel nuts under Heading 2008, and judicial precedents recognizing HSN as a reliable guide for classification. The applicant argued that the goods could not fall under Chapter 08, which covers fresh or dried nuts subjected only to limited preservation processes.
The jurisdictional Commissionerate, Tuticorin, opposed maintainability, citing Section 28-I(2) of the Customs Act, 1962, which bars admission of applications where the issue has already been decided by a Court. It referred to the judgment of the Madras High Court (dated 01.08.2023) holding that roasted areca/betel nuts are classifiable under Heading 2008 and that roasting is distinct from drying or boiling. It further submitted that substitution of tariff entries by the Finance Act, 2025 (replacing 2008 19 20–90 with 2008 19 21–99) was only a renumbering without substantive change.
