Case Law Details
Case Name : In re Shahnaz Commodities International (CAAR Mumbai)
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Advance Rulings CAAR
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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.
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