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,

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