Case Law Details
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-headings from 2007 10 to 2008 20 and from the above discussions and findings, it is now settled that ‘Oven Roasted Areca Nuts’ and ‘Oven Roasted and salted Cashew Nuts’ merit classification under sub-heading 2008 19.
On the basis of foregoing discussions and findings, I conclude that the subject goods i.e. “Oven Roasted Areca Nuts” and “Oven Roasted and salted Cashew Nuts” merit classification under Custom Tariff Heading 2008, specifically under CTI 2008 19 20 and CTI 2008 19 10 respectively of Chapter 20 of the First Schedule to the Customs Tariff Act, 1975.
Further, subject to the compliance with the conditions/instructions/provisions (as amended) provided in the Notification No. 46/2011-CUS. dated 01.06.2011, the Governments of Member States of Association of Southeast Asian Nations (ASEAN) and the Republic of India, Rules, 2009, published in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 189/2009-Customs (NT), dated 31′ December 2009, Section 281)A of Customs Act, 1962, Customs (Administration of Rules of Origin under Trade Agreements) Rules, 2020 issued vide Notification No. 81/2020- Customs (N.T.) dated 21st August, 2020 and any other conditions insofar as they relate to eligibility to avail the benefits of Preferential Trade Agreements, the Applicant would be eligible to claim benefits of exemptions under Sr. No. 172 of the Notification No. 46/2011-CUS. dated 01.06.2011, if goods in question i.e. “Oven Roasted Areca Nuts” and “Oven Roasted and salted Cashew Nuts” are imported and declared by applicant of/from Myanmar, Vietnam, Thailand, Malaysia and Indonesia origin.
Similarly, subject to the compliance with the conditions/instructions/provisions (as amended) provided in the Notification No. 26/2000-CUS. dated 01.03.2000, Customs Tariff (Determination of Origin under the Free Trade Agreement between the Democratic Socialist Republic of Sri Lanka and the Republic of India) Rules, 2000 published with the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 19/2000-Customs (N.T), dated the 1st March, 2000, Section 28DA of Customs Act, 1962, Customs (Administration of Rules of Origin under Trade Agreements) Rules, 2020 issued vide Notification No. 81/2020- Customs (N.T.) dated 21st August, 2020 and any other conditions insofar as they relate to eligibility to avail the benefits of Free Trade Agreements, the Applicant would be eligible to claim benefits of exemptions under List 5 of the Notification No. 26/2000-CUS. dated 01.03.2000, if goods in question i.e. “Oven Roasted Areca Nuts” are imported and declared by applicant of/from Sri Lanka origin.
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