Roasted Areca Nuts Classification: CAAR Delhi Ruling

In re Perfect Trading Co. (CAAR Delhi) The case of “In re Perfect Trading Co.” before the Customs Authority for Advance Rulings (CAAR), Delhi, has brought to light the complex issue of classifying Roasted Areca Nuts in various forms: whole, split, and cut. M/s. Perfect Trading Co., seeking to import these nuts from several countries into India, requested an advance ruling on their classification under the Customs Tariff Act, 1975.  The applicant argued that the roasted areca nuts are classifiable under chapter sub-heading 20081920, citing the lack of a definition for “roasti...