Classification & Exemption notification applicability on import of Areca Nut Whole/cut

In re Prenda Creations Private Limited (CAAR Delhi) CAAR held that that “Roasted Areca Nuts (Whole) and Roasted Areca Nuts (Cut)” fall under Custom Tariff Heading 2008, specifically under Sub-heading 20081920 covering “Other roasted nuts & seeds” of the First Schedule of the Customs Tariff Act, 1975. Accordingly, reply to the issues raised by the applicant in the instant application are, as under: i. Whether the goods sought to be imported, namely, ‘Roasted Betelnut/Areca Nut (whole/cut) are classifiable under the HS Code 2008 19 20 as per First Schedule of th...