Classification of Roasted Areca Nut/Betel Nut: In re Perfect Trading Co. (CAAR Delhi)

In re Perfect Trading Co. (CAAR Delhi) Introduction: M/s. Perfect Trading Co. has sought an advance ruling from the Customs Authority for Advance Rulings, New Delhi (CAAR) regarding the classification of imported “Roasted Areca Nuts/Betel Nuts” from various countries. The applicant wishes to determine the appropriate Customs Tariff Heading (CTH) for these products, specifically Roasted Areca Nut (Whole), Roasted Areca Nut (Split), and Roasted Areca Nut (Cut). Applicant’s Submissions: The applicant contends that the roasting process, which involves heating the areca nuts up to...