https://www.taxtmi.com/caselaws?id=784139 Classification of roasted areca nuts was declined under s. 28-I(2) of the Customs Act, 1962 because an identical classification issue had already been conclusively upheld by an HC, barring a fresh advance ruling; the application was not allowed on that item. Classification of menthol-scented sweet supari was not ruled upon since a similar matter is pending before an HC and operation of the earlier ruling has been stayed, requiring judicial discipline; no ruling was issued, with liberty to reapply after final adjudication. Roasted and/or salted cashew nuts were held classifiable under CTH 2008, specifically CTI 20081910, because roasting is a distinct "preparation/preservation" process not covered by Chs. 7, 8 or 11; the applicant's classification was accepted, and exemption under the cited notifications was made conditional on proof of origin under the applicable Rules of Origin. en-us Mon, 16 Jun 2025 00:00:00 +0530 Tue, 30 Dec 2025 09:27:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784139 Classification of roasted areca nuts was declined under s. 28-I(2) of the Customs Act, 1962 because an identical classification issue had already been conclusively upheld by an HC, barring a fresh advance ruling; the application was not allowed on that item. Classification of menthol-scented sweet supari was not ruled upon since a similar matter is pending before an HC and operation of the earlier ruling has been stayed, requiring judicial discipline; no ruling was issued, with liberty to reapply after final adjudication. Roasted and/or salted cashew nuts were held classifiable under CTH 2008, specifically CTI 20081910, because roasting is a distinct "preparation/preservation" process not covered by Chs. 7, 8 or 11; the applicant's classification was accepted, and exemption under the cited notifications was made conditional on proof of origin under the applicable Rules of Origin. Case-Laws Customs Mon, 16 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784139