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Case Law Details

Case Name : In re Carborundum Universal Limited (CAAR Mumbai)
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In re Carborundum Universal Limited (CAAR Mumbai)

The Customs Authority for Advance Rulings (CAAR), Mumbai, has decided not to issue a ruling on the classification of processed and flavored areca nuts, also known as supari, for import purposes. Orbbro Trading and Impex Private Limited had filed an application for an advance ruling, seeking to classify the goods under Customs Tariff Item (CTI) 21069030.

However, the CAAR noted that a similar matter involving M/s Bag Industries is currently pending before the Delhi High Court, and the operation of a previous ruling on the same

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