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 application was received in the secretariat of the CAAR, Mumbai on 24.07.2023 along with their enclosures in terms of Section 28H (1) of the Customs Act, 1962 (hereinafter referred to as the ‘Act’ also). The applicant is seeking advance ruling on the classification of “Roasted Areca/Betel Nuts (whole or cut)” for imports through the port of Chennai. The applicant intends to import “Roasted Areca/Betel Nuts (whole or cut)” from Burma, Indonesia, Sri Lanka.
2. Applicant has stated as follows in their statement of relevant facts having a bearing on the question(s) raised enclosed with the CAAR-1 application:
2.1 As per the present scheme of Classification of commodities under the Customs Tariff Act, 1975 reproduced below (relevant portion), Fruits, Nuts and other edible parts of plants are classified under the Chapter Heading 2008, while roasted nuts are particularly and specifically classified under the Tariff Item 20081920:
