https://www.taxtmi.com/caselaws?id=468802 Roasted areca nuts, whole and cut, were treated as classifiable under Chapter 20 / tariff heading 2008 of the Customs Tariff Act, 1975. In the Section 28KA Customs Act challenge to the advance ruling, the Calcutta HC relied on an earlier Madras HC decision involving the same respondent and the same classification issue. On that basis, the court did not disturb the ruling in favour of the assessee, and the revenue's challenge failed, leaving the impugned classification undisturbed. en-us Fri, 30 Aug 2024 00:00:00 +0530 Thu, 21 May 2026 18:59:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468802 Roasted areca nuts, whole and cut, were treated as classifiable under Chapter 20 / tariff heading 2008 of the Customs Tariff Act, 1975. In the Section 28KA Customs Act challenge to the advance ruling, the Calcutta HC relied on an earlier Madras HC decision involving the same respondent and the same classification issue. On that basis, the court did not disturb the ruling in favour of the assessee, and the revenue's challenge failed, leaving the impugned classification undisturbed. Case-Laws Customs Fri, 30 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468802