Roasted Areca/Betel Nuts classifiable under CTI 2008 19 20

In re Shree Ganesh Traders (CAAR Mumbai)

CAAR held that Roasted areca/betel nuts fall under Custom Tariff Heading 2008, specifically under CTI 2008 19 20 ‘Other roasted nuts & seeds’ of Chapter 20 of the First Schedule of the Customs Tariff Act, 1975.

FULL TEXT OF ORDER OF CUSTOMS AUTHORITY FOR ADVANCE RULINGS

Ruling

M/s. Shree Ganesh Traders (having IEC No. DQOPG0524C and hereinafter refe

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