Roasted Areca Nuts falls under Customs Tariff Heading 20081920: CAAR Delhi

In re Saga International (CAAR Delhi) M/s Saga International, a partnership firm based in Kolkata, sought an advance ruling from the Customs Authority for Advance Rulings (CAAR), New Delhi, regarding the import classification of “Roasted Areca Nuts” from several countries, including Indonesia and Myanmar. The firm aimed to clarify whether these goods fall under specific classifications in the Customs Tariff Act, 1975. The application highlighted the modernization of the roasting process, which has reduced preparation time and increased efficiency. The roasting involves several step...