CAAR Rejects Scented Supari Customs Ruling Request

In re Nut Co (CAAR Delhi) The Customs Authority for Advance Rulings (CAAR) in Delhi has rejected an application from The Nut Co., an importer seeking a ruling on the customs classification of “Scented Supari.” The company sought to classify the product under Customs Tariff Item (CTI) 21069030 and argued that a Madras High Court judgment in the case of A.K. Impex already supported this classification. The CAAR, however, dismissed the application, citing a statutory bar under Section 28-I(2)(b) of the Customs Act, 1962, which prevents the authority from entertaining a matter alread...