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of <h1>SC upholds HC ruling classifying roasted areca nuts under Chapter 20, confirming moisture content criteria below 10%</h1> <h3>THE COMMISSIONER OF CUSTOMS & ORS. Versus M/s NEENA ENTERPRISES</h3> The SC dismissed the Special Leave Petitions, upholding the HC's classification of the roasted areca nuts as non-prohibited goods under Chapter 20 of the ... Classification of roasted areca nuts (whole/cut/split), which the party intended to import - Prohibited goods or not - to be classified under Chapter 20 of Tariff 2008 1920 or not? - it was held by High Court that 'As per the parameters fixed by the Authority for Advance Rulings, if the moisture content is between 10% and 15%, the same would be considered as a raw areca nut and anything below the said category would be considered as roasted areca nut. The said finding has attained finality. All the laboratory reports also state that the moisture content of the areca nuts is below 10%. Therefore, there are no reason to interfere with the impugned order.' HELD THAT:- There is no error or infirmity in the view taken by the High Court. The Special Leave Petitions are accordingly dismissed. The Supreme Court, through Hon'ble Justices Ujjal Bhuyan and K. Vinod Chandran, after hearing senior counsel for both parties and perusing the impugned order dated 4 March 2025 of the Madras High Court, found 'no error or infirmity in the view taken by the High Court.' Consequently, the Special Leave Petitions were dismissed, and any pending applications were disposed of.
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