Classification of Roasted Areca Nuts and Cashew Nuts: CAAR Mumbai

In re TMK Traders (CAAR Mumbai) In the instant application, the applicant has submitted that they are intending to import `Oven Roasted Areca Nuts’ from Burma, Indonesia, Sri Lanka and Thailand and ‘Oven Roasted and salted Cashew Nuts’ from Vietnam, Thailand and Malaysia. I find that names of these countries except the name of Sri Lanka are mentioned in the Appendix-I of the said notification. However, the name of I3urma is mentioned as Myanmar. Further, it is quite obvious from the said notification that at Sr. No. 172 exemption is extended to all goods classified under sub-...