https://www.taxtmi.com/highlights?id=86355 The HC affirmed that roasted areca nuts with moisture content below 10% are properly classified under Chapter 20 of Tariff 2008 1920. The court relied on parameters established by the Authority for Advance Rulings, which specify that areca nuts with 10-15% moisture content are classified as raw, while those below 10% are classified as roasted. Laboratory reports confirmed the subject goods contained less than 10% moisture. The court found no grounds to interfere with the lower authority's classification determination and dismissed the appeal accordingly. en-us Sat, 08 Mar 2025 08:32:02 +0530 Sat, 08 Mar 2025 08:32:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=86355 The HC affirmed that roasted areca nuts with moisture content below 10% are properly classified under Chapter 20 of Tariff 2008 1920. The court relied on parameters established by the Authority for Advance Rulings, which specify that areca nuts with 10-15% moisture content are classified as raw, while those below 10% are classified as roasted. Laboratory reports confirmed the subject goods contained less than 10% moisture. The court found no grounds to interfere with the lower authority's classification determination and dismissed the appeal accordingly. Highlights Customs Sat, 08 Mar 2025 08:32:02 +0530 https://www.taxtmi.com/highlights?id=86355