CAAR Rejects Areca Nut Ruling Plea by Infinity Export

In re Infinity Export (CAAR Delhi)

In a recent decision, the Customs Authority for Advance Rulings (CAAR), Delhi, dismissed four applications filed by M/s Infinity Export seeking advance rulings on the classification of various forms of Roasted Areca Nuts—whole, split, and cut—under Customs Tariff Heading (CTH) 2008 19 20. The applications were filed on 11th March 2025 under Section 28-H of the Customs Act, 1962. These applications were to determine the appropriate classification and potential customs treatment of the products in question, a vital issue for trade compliance and

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