Custom Advance Ruling Application Rejected as Areca Nut Classification Already Decided by Madras HC

In re Daanvi Gruh Udyog (CAAR Mumbai) M/s. Daanvi Gruh Udyog filed an application (CAAR-1) before the Customs Authority for Advance Ruling (CAAR), Mumbai on 07.01.2026 under Section 28H(1) of the Customs Act, 1962. The application sought an advance ruling on the classification of “Roasted Areca Nuts (Whole/Cut)” under the First Schedule of the Customs Tariff Act, 1975. The applicant stated that it intends to import roasted areca nuts, both whole and cut, from Burma, Indonesia, and Sri Lanka. According to the applicant, under the current classification scheme of the Customs Tariff Act, 1975...