CAAR Rejected Advance Ruling Due to Prior HC Decision on Classification Issue

In re Konet Technology Inc. (CAAR Mumbai) The Customs Authority for Advance Ruling (CAAR), Mumbai, considered an application filed by M/s. Konet Technology Inc. seeking an advance ruling on the classification of “Roasted Areca Nuts (Whole & Cut)” under the First Schedule of the Customs Tariff Act, 1975. The application was submitted on 07.04.2026 under Section 28-I(1) of the Customs Act, 1962. The applicant stated that it intended to import roasted areca nuts from countries including Indonesia, Sri Lanka, Myanmar, and Singapore. According to the applicant, such goods should be classifi...