CAAR Rejects Advance Ruling as Roasted Areca Nut Classification Was Already Decided by Madras HC

In re Think Smart Consultant Pvt Ltd (CAAR Delhi) The Customs Authority for Advance Rulings considered five applications filed by M/s Think Smart Consultant Pvt. Ltd. seeking advance rulings on the classification of “Oven Roasted Areca Nut” proposed to be imported from ASEAN member states. The applicant sought classification under tariff item 2008 19 91 of the Customs Tariff Act, 1975 and contended that the earlier tariff entry 2008 19 20 considered by the Madras High Court in Shahnaz International Pvt. Ltd. had become redundant after restructuring of tariff headings through the Finance Ac...