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Case Law Details

Case Name : In re Prenda Creations Private Limited (CAAR Delhi)
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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 20

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