Automated export obligation extensions remove separate regional applications after committee approval for Advance Authorisation and EPCG authorisation...
International cargo transhipment through Indian ports continues with Customs-controlled storage, re-export safeguards, and coordinated multi-station m...
The AAR held that provisionally preserved areca nut (whole) and provisionally preserved areca nut (split) are to be classified under CTH 2008 19 20 'Other roasted nuts & seeds' of Chapter 20, and not under Chapter 8 covering dried fruits and nuts. As per HSN Explanatory Notes, heading 2008 covers nuts dry-roasted, oil-roasted or fat-roasted, whether or not containing additives. The process of roasting is not covered under Chapter Note 3 to Chapter 8. Following the Supreme Court's judgment in Commissioner of Customs & Central Excise v. Phil Corporation Ltd., the AAR concluded that roasted areca nuts are classifiable under heading 2008.
The AAR held that provisionally preserved areca nut (whole) and provisionally preserved areca nut (split) are to be classified under CTH 2008 19 20 'Other roasted nuts & seeds' of Chapter 20, and not under Chapter 8 covering dried fruits and nuts. As per HSN Explanatory Notes, heading 2008 covers nuts dry-roasted, oil-roasted or fat-roasted, whether or not containing additives. The process of roasting is not covered under Chapter Note 3 to Chapter 8. Following the Supreme Court's judgment in Commissioner of Customs & Central Excise v. Phil Corporation Ltd., the AAR concluded that roasted areca nuts are classifiable under heading 2008.
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