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Case Name : In re Unibourne Food Ingredients LLP (CAAR Mumbai)
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In re Unibourne Food Ingredients LLP (CAAR Mumbai)

M/s. Unibourne Food Ingredients LLP filed an application with the Customs Authority for Advance Ruling (CAAR), Mumbai, under Section 28H(1) of the Customs Act, 1962. The application, received on 11 June 2025, sought an advance ruling on the applicability of Notification No. 46/2011-Cus. dated 1 June 2011 (as amended) for the proposed import of shelled walnuts classified under CTH 08023200 through Mundra Port. The applicant aimed to seek clarity regarding the availability of concessional customs duty rates on such imports. The CAAR

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