In re Soham Impex (CAAR Mumbai)
M/s. Soham Impex recently sought an advance ruling from the Customs Authority for Advance Ruling (CAAR) in Mumbai regarding the classification of various roasted nuts for import purposes. The application, filed on February 24, 2025, aimed to ascertain the correct customs tariff classification and eligibility for notification benefits for roasted cashew nuts, roasted areca nuts, roasted almond nuts, and roasted pista nuts originating from several Asian, American, and Australian countries.
Applicant’s Stance on Classification
Soham Impex contended that all subject goods should be classified under Chapter Heading (CTH) 2008 of the First Schedule of the Customs Tariff Act, 1975, specifically CTH 2008 19 10 for roasted cashew nuts and CTH 2008 19 20 for other roasted nuts. The applicant argued that the roasting process transforms raw nuts into “otherwise prepared or preserved” goods, aligning with the scope of Heading 2008. This heading covers fruits, nuts, and other edible parts of plants that have been prepared or preserved, not elsewhere specified.
For roasted cashew nuts, the applicant cited CTH 2008 19 10, which specifically mentions “Cashew nut, roasted, salted or roasted and salted.” They also sought benefit under Sl. No. 172 of Notification No. 46/2011-Cus.
