https://www.taxtmi.com/caselaws?id=797443 Advance rulings cannot be issued where an identical classification question has already been decided by a court; accordingly, the request concerning roasted areca nuts was barred under the Customs Act. Roasted walnuts, having undergone high-temperature roasting that alters their flavour, colour and texture for immediate consumption, fall within the specific tariff coverage for dry-roasted or fat-roasted nuts under Heading 2008 rather than Chapter 8 for fresh or dried nuts. Concessional customs duty is available only where the importer strictly establishes compliance with the applicable notification and prescribed country-of-origin requirements to the competent customs officer's satisfaction. en-us Fri, 14 Aug 2026 00:00:00 +0530 Sat, 22 Aug 2026 10:33:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797443 Advance rulings cannot be issued where an identical classification question has already been decided by a court; accordingly, the request concerning roasted areca nuts was barred under the Customs Act. Roasted walnuts, having undergone high-temperature roasting that alters their flavour, colour and texture for immediate consumption, fall within the specific tariff coverage for dry-roasted or fat-roasted nuts under Heading 2008 rather than Chapter 8 for fresh or dried nuts. Concessional customs duty is available only where the importer strictly establishes compliance with the applicable notification and prescribed country-of-origin requirements to the competent customs officer's satisfaction. Case-Laws Customs Fri, 14 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797443