Roasted areca/betel nuts falls under Custom Tariff Heading 2008: CAAR Delhi

In re A One Traders (CAAR New Delhi) CAAR held that Roasted areca/betel nuts fall under Custom Tariff Heading 2008, specifically under Sub-heading 20081920 covering “Other roasted nuts & seeds” of the First Schedule of the Customs Tariff Act, 1975. FULL TEXT OF THE ORDER OF CUSTOMS AUTHORITY OF ADVANCE RULING, NEW DELHI M/s A One Traders, J-1, 5-4, Dilshad Colony, Fast Delhi, Delhi having IEC No, FIR WPA1909A (‘applicant’. in slim) has filed an application (CAAR – ) for advance ruling before the Customs Authority for Advance Rulings, New Delhi (CAAR, in short)...