CAAR Mumbai Refuses Advance Ruling on ‘Roasted Areca Nut’ Classification Citing Madras HC Precedent

In re Shahnaz Commodities International Private Limited (CAAR Mumbai) Overview of the Application M/S. Shahnaz Commodities International Private Limited (the Applicant) filed an application with the Customs Authority for Advance Ruling (CAAR), Mumbai, seeking an advance ruling on two issues concerning the import of “Roasted Areca Nuts (Whole) And Roasted Areca Nuts Cut”: 1. The classification of the goods under the First Schedule of the Customs Tariff Act, 1975 (specifically under the new Tariff Item 2008 19 91). 2. The applicability of the exemption benefit under Sl. No. 172 of ...