Case Law Details
Case Name : Commissioner of Customs Vs Shahnaz Commodities International P. Ltd (Madras High Court)
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All High Courts Madras High Court
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Commissioner of Customs Vs Shahnaz Commodities International P. Ltd (Madras High Court)
Madras High Court held that CTH 2008 19 20 specifically covers roasted areca nut / betel nut, accordingly, when there is a specific entry covering a product/commodity, the test of common parlance is irrelevant in determining classification.
Facts- The present appeal is filed by the Revenue challenging the rulings of the Customs Authority for Advance Rulings (CAAR) that “roasted areca
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