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 from Burma, Indonesia, and Sri Lanka. It submitted that roasted areca nuts were classifiable under Tariff Item 2008 1991 of Chapter Heading 2008 as roasted nuts. According to the applicant, classification under HS Code 2008 1991 was supported by the HSN Explanatory Notes, which specifically referred to roasted nuts. The applicant also relied upon judicial precedents, including Supreme Court decisions, to contend that HSN Explanatory Notes constitute a safe and dependable guide for classification.
After receipt of the application, CAAR Mumbai forwarded copies of the application to the jurisdictional Commissioner of Customs, Tuticorin, on multiple occasions seeking comments and relevant records. However, no reply was received from the jurisdictional Commissionerate. A personal hearing was conducted on 03.06.2026, during which the applicant’s representative reiterated the request for classification under HS Code 2008 1991 and referred to earlier rulings and case law relating to the same goods. No departmental representative appeared for the hearing.
