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Roasted Areca Nut Classification Application Disallowed as Issue Already Decided: CAAR Mumbai
Case Law Details
- Case Name
- In re Webintosh Technologies Private Limited (CAAR Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- CAAR
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In re Webintosh Technologies Private Limited (CAAR Mumbai)
M/s Webintosh Technologies Pvt. Ltd. filed an application before the Customs Authority for Advance Ruling (CAAR), Mumbai, received on 07.04.2026 under Section 28H(1) of the Customs Act, 1962. The applicant sought an advance ruling on the classification of “Roasted Areca Nuts (Whole & Cut)” under the First Schedule to the Customs Tariff Act, 1975 and on the eligibility of the goods for concessional duty benefits under Notification No. 46/2011 dated 01.06.2011.
The applicant stated that it intended to import roasted areca nuts fr...
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