Classification of Roasted Areca Nuts as roasted not dried as drying and roasting were ‘Diametrically Different’ Processes

Rawder Petroleum Pvt Ltd Vs Union of India Ministry of Finance (Allahabad High Court) Conclusion: Drying and roasting were “diametrically different” processes, and that imported roasted areca nuts must be classified as roasted nuts and not as dried nuts. The Court quashed the seizure made by Customs authorities and directed the release of the goods. Held: Assessee had imported roasted areca nuts from Indonesia after obtaining an advance ruling from the Customs Authority for Advance Rulings (CAAR), which had classified them under the tariff entry for roasted nuts. Relying on this ruling, as...