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 subject has been stayed. According to section 28-I (2) of the Customs Act, 1962, the Authority is prohibited from issuing a ruling on a question that is already pending before a court. In adherence to this legal provision and judicial discipline, the CAAR disposed of the application without passing a ruling. The applicant has been given the option to re-approach the Authority once the matter is finally decided by the High Court.
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FULL TEXT OF THE ORDER OF CUSTOMS AUTHORITY OF ADVANCE RULING, MUMBAI
1. Orbbro Trading and Impex Private Limited having LE Code AACCO9977F, (hereinafter referred to as ‘the applicant’) filed an application in Form CAAR-1 on 02.05.2025 for seeking an advance ruling under section 28-H of the Customs Act 1962 before the Customs Authority for Advance Rulings, Mumbai (CAAR, in short). The applicant is seeking advance ruling on the issue of classification of “Supari which are processed and Diamond Cut Areca Nuts and flavoured by applying essences” for import through the port of Tuticorin.
