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 referred to as ‘the applicant’, in short) filed an application (CAAR-1) for advance ruling before the Customs Authority for Advance Rulings, Mumbai (CAAR in short). The said applicati...