Custom Advance Ruling Declined as Classification Issue Already Settled by Court

In re Golden Harvest International (CAAR Mumbai)

In In re Golden Harvest International, the Customs Authority for Advance Rulings, Mumbai examined an application seeking an advance ruling on the classification of imported roasted betel nut/areca nut (whole and cut) and the consequential eligibility for customs duty exemption. The applicant proposed to import roasted areca nuts processed through de-husking, drying, repeated high-temperature roasting above 150°C, and moisture reduction below 6–7%, and sought classification under tariff item 2008 19 91 (“Other ro

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