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Roasted Cashews Get Specific CTI 20081910; Almonds & Pista Fall Under 20081991: CAAR Mumbai
Case Law Details
- Case Name
- In re KMT & CO. (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 KMT & CO. (CAAR Mumbai)
Material Facts
M/s. KMT & Co. filed an application before the Customs Authority for Advance Ruling (CAAR), Mumbai under Section 28H(1) of the Customs Act, 1962 seeking advance rulings on the classification of Oven Roasted Areca Nuts, Oven Roasted Pistachios, Oven Roasted Almond Nuts and Oven Roasted Cashew Nuts proposed to be imported through Tuticorin Port. The applicant also sought a ruling on the applicability of Serial No. 172 of Notification No. 46/2011-Cus dated 01.06.2011 for imports from specified countries.
The applicant submitted the manufacturin...





