Roasted areca/ betel nut is specifically covered under CTH 2008 19 20

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 nut / betel nut (whole/cut/split)” merit classification under Customs Tariff Heading (CTH), 2008, more particularly, sub...