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

In re Classic Enterprises (CAAR Mumbai) The Customs Authority for Advance Ruling (CAAR), Mumbai considered an application filed by M/s. Classic Enterprises seeking an advance ruling on the classification of “Roasted Areca Nuts/Roasted Betel Nuts” under the First Schedule of the Customs Tariff Act, 1975. The application was received on 01.04.2026 under Section 28F1(1) of the Customs Act, 1962. The applicant stated that it intended to import roasted areca nuts or roasted betel nuts from suppliers in Indonesia through Tuticorin Port. According to the applicant, edible nuts and similar plant p...