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Case Law Details

Case Name : In re Shahnaz Commodities International (CAAR Mumbai)
Appeal Number : Ruling Nos. CAAR/Mum/ARC/44,45&46/2022
Date of Judgement/Order : 07/12/2022
Related Assessment Year :
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In re Shahnaz Commodities International (CAAR Mumbai)

Classification for the proposed import of 1) Processed API Betel-nut product known as Supari and 2) Processed Betel-nuts unflavoured chemically processed Supari in small cut-pieces (not split).

Roasted Areca Nuts – whole as well as cut – merit classification under Heading 2008 and specifically under subheading 2008 19 20 of the First Schedule of the Customs Tariff Act, 1975.

FULL TEXT OF ORDER OF CUSTOMS AUTHORITY OF ADVANCE RULING, MUMBAI

M/ S. Shahnaz Commodities International Private Limited (IEC No.: ABFCS0068P) filed an application for advance ruling – CAAR-1 – on 29.09.2022 seeking a ruling on the classification of “Roasted Areca Nuts”. Applicant submitted two more CAAR-1 applications on the same issue on 31/10/2022 pertaining to two more jurisdictional Commissionerates of Customs.

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