CAAR Rejects Advance Ruling Application as Classification of Roasted Areca Nuts Was Already Decided by Court

In re Madvic Agro India Private Limited (CAAR Mumbai) The Customs Authority for Advance Ruling (CAAR), Mumbai considered an application filed by M/s. Madvic Agro India Private Limited seeking an advance ruling on the classification of “Roasted Areca Nuts (Whole & Cut)” under the Customs Tariff Act, 1975. The application was filed under Section 28-I(1) of the Customs Act, 1962 and was received on 25.02.2026. The applicant proposed to import roasted areca nuts from Indonesia, Sri Lanka, and Burma. According to the applicant, roasted areca nuts are classifiable under Chapter Heading 2008 ...