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The SC dismissed the Special Leave Petitions challenging the classification of roasted areca nuts intended for import. The High Court's determination, based on the Authority for Advance Rulings' parameters, held that areca nuts with moisture content below 10% qualify as roasted and not raw, thus not falling under prohibited goods classification under Chapter 20 of Tariff 2008 1920. Laboratory reports corroborated the moisture content findings. The SC found no error or infirmity in the High Court's ruling and upheld its finality, confirming that the imported goods are correctly classified as roasted areca nuts and are not prohibited.
The SC dismissed the Special Leave Petitions challenging the classification of roasted areca nuts intended for import. The High Court's determination, based on the Authority for Advance Rulings' parameters, held that areca nuts with moisture content below 10% qualify as roasted and not raw, thus not falling under prohibited goods classification under Chapter 20 of Tariff 2008 1920. Laboratory reports corroborated the moisture content findings. The SC found no error or infirmity in the High Court's ruling and upheld its finality, confirming that the imported goods are correctly classified as roasted areca nuts and are not prohibited.
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