TaxTMI 
TaxTMI 
2023 (6) TMI 653
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....2 (hereinafter referred to as the 'Act'). The applicant is seeking advance ruling on the classification "Roasted Areca Nuts" for imports through ports of Nhava Sheva, Dist, Raigad, Maharashtra, Chennai-II Customs Commissionerate, Chennai and Krishnapatanam port, Dist. Nellore falling under Custom Commissionerate Vijaywada, Andhra Pradesh. The applicant intends to import "Roasted Areca Nuts" from Indonesia. 2.1 Applicant has stated as follows in their statement of relevant facts having a bearing on the question(s) raised enclosed with the CAAR-1 application: The Areca nut is a tropical plant, belonging to the palm tree species. The kernel is obtained from the fruit of areca nut palm, known as the Areca Nut / Betel Nut or supari in India. The raw betel nut obtained is subjected to various processes to produce various products. Depending upon the specific value additions different varieties of betel nut such as API Supari, Chikni Supari, Boiled Supari, Dried Supari, Unflavoured Supari, Roasted Supari etc are obtained. The goods in the present application are "Roasted Areca Nuts and Roasted Areca Nuts Cut". The applicant intends to import "Roasted Areca Nuts / Betel Nuts" ....
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....ts have higher Abstract about Roasted Areca Nut submitted by the applicant is as follows: 1. The initial roasting time used to be around 7 to 8 days, but with mechanization the process of roasting and cooling is completed in about 2 to 3 days. 2. Pursuant to roasting, the areca nut undergoes a drastic change in its appearance as well as chemical characteristics on account of the roasting process. There is a visible deposition of an ash-like substance on the outer surface of the betel nut. There is a substantial change in the chemical characteristics of the betel nut product on account of the roasting process. It has been established through research that the Tannin and Arecoline content of raw areca nut gets substantially changed by subjecting the same to roasting. 3. Various research and articles throws light on the chemical composition of various forms of areca nuts. As per the article titled "Estimation of Arecoline content of various forms of areca nut preparations by high-pressure thin-layer chromatography" substances viz. Polyphenols (flavonols, tannins) constitute a large proportion of the dry weight of the nut, their content in areca nut vary depending on the degree o....
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....the matters of classification of goods under the Customs Act. Applicant further stated that as per the HSN explanatory note to Chapter 8 fruit and nuts of this Chapter remain classified here even if put up in airtight packing (e.g., dried prunes, dried nuts in cans). In most cases, however, products put up in these packing have been prepared or preserved otherwise than as provided for in the headings of this Chapter, and are therefore excluded from chapter 8 (and will fall under Chapter 20). The applicant states that as the processes mentioned in Chapter 8 are different from the processes performed on impugned goods, they are excluded for the purpose of classification from Chapter 8 of the Customs Tariff Act, 1975 (hereinafter also referred as 'Tariff). 2.3 In respect of alternate CTH 2106, the applicant draws attention to Note 2 and explanatory note (A) to Chapter 21. As per Note 2 to Chapter 21, "betel nut product known as Supari" means any preparation containing betel nuts, but not containing any one or more of the following ingredients, namely: lime, Katha (catechu) and tobacco whether or not containing any other ingredients, such as cardamom, copra or menthol. As per the....
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....ted or after processing). 3.2 Areca/ Betel nut is mentioned in Heading No.0802, specifically under CTH 080280. 3.3 Note 3 to Chapter 8 - Dried fruit or dried nuts of this Chapter may be partially rehydrated, or treated for the following purposes: (a) For additional preservation or stabilisation (for example, by moderate heat treatment, sulphuring, the addition of sorbic acid or potassium sorbate); (b) To improve or maintain their appearance (for example, by the addition of vegetable oil or small quantities of glucose syrup), provided that they retain the character of dried fruit or dried nuts. specifies certain treatments that could be carried out on the dried nuts for additional preservation or stabilization or to improve or maintain their appearance. 3.4 As per the above note, the processes that could be carried out are moderate heat treatment, sulphuring, and the addition of sorbic acid or potassium sorbate by the addition of vegetable oil or small quantities of glucose syrup. 3.5 Chapter 20 of the Tariff covers the Preparations of vegetables, fruit, nuts or other parts of plants. As per Chapter Note 1 (a) to Chapter 20, the Chapter does not cover vegetables, fruits or n....
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....isture and preserve the areca nut for a longer period. The above activity is squarely covered under Note 3 to Chapter 8, "preservation". 3.12 As per General Rules of Interpretation (GIR) 3(a) of the Customs Tariff Act, 1975, when by application of GIR 2(b) or for any other reason, the goods are, prima facie, classifiable under more than one Heading, the 'most specific description' is preferred. When the Chapter/ Section notes along with terms of heading and explanatory notes are examined for both Headings 0802 and 2008, it is observed that areca nut / betel nuts find a specific description in Heading 0802 whereas Heading 2008 speaks only about other roasted nuts. Therefore, on the application of GIR 3(b), the subject goods merits classification under Heading 0802 and more specifically under Subheading 0802 80. 3.13 Supplementary note 2 to Chapter 21 states that in this Chapter "betel nut product known as Supari" means any preparations containing betel nuts, but not containing any one or more of the following ingredients, namely: lime, Katha (catechu) and tobacco whether or not containing any other ingredients, such as cardamom, copra or menthol. 3.14 Betel nut product kn....
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.... cleaning, the second set for heating and roasting. These processes are clearly covered by the Chapter Note 3 to Chapter 8 (reproduced in para 8). In the instant case, betel nuts after being roasted are cooled and this fact per se would not exclude the end-products from the scope of "dried nuts". 4. Further, it is equally obvious that roasting or mere addition of certain additives for the limited purpose of enhancing preservation or appearance or ease of consumption per se does not result in obtaining a preparation of betel nut. 5. Speaking more generally, in view of the design of the Schedule to the CTA 1975, HSN 080280 and plethora of judgements, besides common understanding and parlance, every irreversible process does not result in obtaining a new product with a distinct classification at the 8-digit level. Therefore, the process to which raw betel nuts have been subjected to roasted betel nut is squarely in the nature of processes referred to in the Chapter Note 3 to Chapter 8 and HSN Notes. Hence at the end of the said processes, the betel nuts retain the character of betel nut and do not qualify to be considered as "preparations" of betel nut, which is sine qua non for a g....
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....ed or shelled The addition of small quantities of sugar does not affect the classification of fruit in this Chapter 20. The applicant has claimed that dry Roasted Areca (or Betel) Nuts are specifically covered under Chapter Heading 2008. CTH 2008: Fruits, nuts and other edible parts of plants, otherwise prepared or preserved; whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included -Nuts, ground nuts and other seeds, whether or not mixed together: 20081920 --- Other roasted nut and seeds 21. This is another misrepresentation of facts since Chapter 20 cannot and does not cover any nuts or fruits prepared or preserved by the processes specified under Chapter 8. Since Chapter note 3 of Chapter 8 includes roasting under 'moderate heat treatment' the impugned goods cannot be classified under Chapter 20 22. This chapter does not cover: a. Vegetables, fruit or nuts, prepared or preserved by the processes specified in Chapter 7, Chapter 8, or Chapter 11; b. Vegetable fats and oils (chapter 15); c. Food preparations containing more than 20% by weight of sausage, meat, meat offal, blood, insects, fish or crus....
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....parations of vegetables, fruits, nuts or other parts of plants under Chapter 20 and miscellaneous edible preparations under Chapter 21. Hence, since the roasted betel nut which did not undergo any preparation is rightly classifiable under Chapter 8. 25. Further, reliance is placed on a. CAAR Delhi vide ruling no. CAAR/Del/Vaibhav/21/2021 in the case of M/s Vaibhav Enterprises " The CAA rejects the application of M/s Vaibhav Enterprises by giving the ruling that: API Supari, Chikni Supari, Boiled Supari, Boiled and Cut supari, unflavoured supari and flavoured supari, Roasted betel nut, merit classification under chapter 8 of the first schedule to the Customs Tariff Act and more precisely, under the heading 0802." where the CAAR ruled that inter alia roasted betel nut merits classification under Chapter 8 b. CAAR Delhi vide ruling no. CAAR/Del/Sarveshwari/11/2021 in the case of M/s Sarveshwari industries. "the CAA rejects applicant appeal by stating that the goods; API Supari, chikni supari, unflavoured supari, flavoured supari and boiled supari are not classifiable under sub-heading 21069030, since they have not attained the character of "preparations" of betel nut, w....
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....al Excise has correctly analyzed the factual as well as legal situation in arriving at the conclusion that the process of cutting betel nuts into small pieces and addition of essential/ non-essential oils, menthol, sweetening agent etc. did not result in a new and distinct product having a different character and use." and therefore has no application in the facts of the cases before them. Further, the honourable High Court of Delhi in its order CUS AA 17/2022 dated 01-03-2023 has held that the order of CAAR in case of M/s Excellent betel nut is erroneous. The relevant portion of the judgment is reproduced below, "The decision of the learned AAR in Re: Excellent Betelnut Products Pvt. Ltd. (supra) to the extent that it runs contrary to the decision of the Supreme Court in Crane Betel Nut Powder Works v. Commissioner of Customs and Excise, Tirupathi & Anr. (supra), is erroneous". 27. However, in order to arrive at the appropriate classification of the impugned goods, all originating from common source viz. raw green fresh betel nut, a more comprehensive view needs to be taken than in the aforesaid M/s Excellent Betel nut case, as has been done by AAR, Mumbai in the case of ....
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....ic acid or potassium sorbate) "...... b. It is pertinent to note that roasting is also a heat treatment. The process mentioned by the applicant is not clear and did not mention whether it is sundried before roasting. The applicant has claimed that after roasting water content comes down to 10-15 percent. However as per the test report available with this office, the moisture content is normally less than 10% (test report attached) for various consignments of raw betel nuts imported under Chapter 08. Applicant did not provide any test report even before Advance Ruling authority and there was no test in this regard before the decision is made by the authority. Hence it is clearly evident that the applicant did not provide the complete process before the CAAR and have misrepresented the facts. c. In para 2.2 applicant states that processes mentioned in chapter 8 are different from the processes performed on impugned goods. Since the claimed process by the applicant is devoid of any test report and roasting is well inclusive in heat treatment mentioned in Chapter note 3 of Chapter 8, the applicant's contention does not hold any water. After roasting the end product remain ....
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....the jurisdictional Commissionerate dealt with Roasted betel nut. It is pertinent to mention that the earlier advance ruling in case of M/s Vaibhav enterprises vide Ruling no. CAAR/Del/Vaibhav/21/2021 dated 21.01.2021 have discussed about the roasted betel nut in para 3(iv) as 'roasting in fire gas rotary roaster' which is referred by the jurisdictional Commissionerate. k. Para 5.4 of the said order states that GIR are provided for ease of reference only; for legal purpose classification shall be determined according to the terms and headings and any relative section or chapter notes. Chapters are organized as per the evolution of the goods and that is the reason for chapter 20 and chapter 21 discussing about preparation and they fall after chapter 8 which consists of raw/ single edible products. In Chapter 20, roasted nuts and seeds comes after the heading jams, fruit jellies. Even heading 2008 is all about 'fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or sprit, not elsewhere specified or included". Since the raw betel nut is already specified in chapter 08 under headin....
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....marketed items as roasted betel nuts. Packaged and labeled items were not submitted by the applicant. To the complete dismay not even photos of such items were submitted by the applicant. Invoices of the sample produced were not checked for the CTH and hence the process itself is incomplete. They further stated that packages will bear FS SAI stamp of approval, no information provided by the applicant on label and marketing. As per explanatory notes of chapter 20, packaging should be less than 250gm and no details has been provided as far as packaging is concerned. q. In para 5.9 of the said order, CAAR refer chapter notes of chapter 8 and states that roasting is different from all the processes mentioned in chapter 8, which is not correct. The purpose of roasting is to reduce water content, arecolin and tannin. It does not change the end product and the end product still remains as betel nut. Drying is well defined under chapter note 3 of chapter 8, most specifically under heading 0802. In view of the above observations, this office is in the process of filing an appeal in the High Court against the order of CAAR in case of M/s. Shahnaz Commodities International. 28. Several a....
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.... in to jurisdictional Commissionerates' responses it is observed that in support of applicant's claim that the imported goods will be roasted betel nuts only, applicant's representatives produced during the course of hearing a test report issued by ABC Techno Labs India Pvt. Ltd., Chennai dated 31.3.2023 on the samples of roasted areca nut whole & split in which the test result indicates the moisture content, a test parameter, of the samples in the range of 3.34% to 3.84%. Moisture content in raw areca nut is found to be generally in the rage on 10-15%. As per applicant this test report indicates that the products were subjected to the roasting process. 4.2. I have considered all the materials placed before me in respect of the subject goods including the submissions made by the applicant during the course of personal hearing. I have perused the response from Additional Commissioner (Preventive) Customs, Krishnapatnam Custom House, Gopalpuram. I proceed to decide present applications on the basis of information available on record as well as existing legal framework having bearing on the classification of the roasted areca nut under first schedule of the Customs Tariff....
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.... Based on this fundamental rule I proceed further to analyze present issue. 4.6. From the submissions of the applicant, previous CAAR rulings and honorable Supreme Court's judgments in two different cases I find in the instant case that the classification of roasted betel nuts involves examination of three different chapters, chapter headings and tariff entries of the first schedule to the Customs Tariff Act, 1975 in which areca nut in one or the other form finds mention. Titles of these chapters are reproduced below: Chapter 8 Edible fruit and nuts; peel of citrus fruits or melons Chapter 20 Preparations of vegetables, fruit, nuts or other parts of plants Chapter 21 Miscellaneous edible preparations 4.7 Let me analyze these chapters in sequential manner for the purpose of classification of roasted betel nut. As mentioned previously, during the course of hearing, Joint Commissioner -Customs representing one of the jurisdictional Commissionerates stated that the roasted betel nut falls under chapter 8 only due to application of Rule 2(b) of the General Rules of Interpretations (GRI). On pointing out that the roasted nuts are specifically mentioned in chapter 20 read with....
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....nd the difference between the processes of moderate heat treatment & dehydrating/drying referred in chapter 8 and processes of dry-roasting, oil-roasting and fat-roasting referred in chapter 20. The terms dry-roasting, oil-roasting and fat-roasting however are not defined in the Customs Tariff Act, 1975. Therefore, these terms have to be understood in a commonly accepted sense. The Hon'ble Apex Court in the case of Alladi Venkateswarlu v. Government of Andhra Pradesh 1978 AIR 945 held that "the commonly accepted sense of a term should prevail in construing the description of an article of food". In common trade parlance, "drying" is a method of food preservation by the removal of water content. On the other hand, "roasting" means the excess or very high heat treatment that produces fundamental chemical and physical changes in the structure and composition of the goods, bringing about a charred physical appearance. Therefore, drying is a moisture removal process involving methods such as dehydration, evaporation, etc., whereas roasting is a severe heat treatment process. Chapter 20 of the Tariff covers the Preparations of vegetables, fruit, nuts or other parts of plants. As per....
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....etel nut is specifically mentioned in the Customs Tariff Act'. I find following CTH specifically mentioned in the Tariff. CTH 2008: Fruits, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included -Nuts, ground nuts and other seeds, whether or not mixed together: 2008 19 20 --- Other roasted nuts and seeds While examining the scope of CTH 2008 I find that, as per HSN Explanatory Notes, heading 2008 covers fruit, nuts and other edible parts of plants, whether whole, in pieces or crushed, including mixtures thereof, prepared or preserved otherwise than by any of the processes specified in other Chapters or in the preceding headings of this Chapter. Specifying what is included in this heading, the explanatory note states that almonds, ground nuts, areca (or betel) nuts and other nuts, dry-roasted, oil-roasted or fat-roasted, whether or not containing or coated with vegetable oil, salt, flavours, spices or other additives. Dry-roasting, oil-roasting & fat-roasting, as a processes, are very much a part of chapter heading 2008 by virtue of HSN Explana....
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....ication placing reliance on the judgment of Supreme Court in the case of Collector of Central Excise, Shillong v. Wood Craft Products Ltd. (1995) 3 SCC 454. Honourable Supreme Court in paragraph 12 of the said judgment observed as under: - "Accordingly, for resolving any dispute relating to tariff classification, a safe guide is the internationally accepted nomenclature emerging from the HSN. This being the expressly acknowledged basis of the structure of the Central Excise Tariff in the Act and the tariff classification made therein, in case of any doubt the HSN is a safe guide for ascertaining the true meaning of any expression used in the Act." In the case of Collector of Customs, Bombay Vs Business Forms Ltd, 2002-TIOL-277- SC-CUS-LB, the Hon'ble Supreme court held that Explanatory Notes to HSN need to be given due consideration for classifying goods. HSN Explanatory notes specifically mentions that the dry-roasted, fat roasted and oil roasted are a (betel) nut are included under CTH 2008 of the Customs Tariff. In this context it is pertinent to note that the Supreme Court of India in case of Commissioner of Customs & Central Excise vs Phil Corporation Ltd in Appeal (....
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...., in pieces or crushed, including mixture there of prepared or preserved otherwise than by any of the processes specified in other Chapters or in the preceding headings of this Chapter. It includes, inter alias I. Almonds, ground-nuts, areca (or betel) nuts and other nuts, dry-roasted, oilroasted or fatroasted, whether or not containing or coated with vegetable oil, salt, flavours, spices or other additives. 2. xxx" 9. The learned Additional Solicitor General submitted that in the HSN Notes to Chapter 8, roasted groundnuts have been specifically excluded whereas in Note 1 of Chapter 20 of the Central Excise Tariff Act, all products where preservative solution is applied or dried, dehydrated or evaporated, have been included. Note 1 of Chapter 20 states as under: - "This chapter covers only products which are prepared or preserved by processes other than merely chilled or frozen, or put in provisional preservative solution or dried dehydrated or evaporated." 10. The learned Additional Solicitor General further submitted that the controversy involved in this case is no longer res integra. He placed reliance on the recent judgment of this court in Amrit Agro Industries Ltd. & A....
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....citor General also placed reliance on the judgment of this court in Collector of Central Excise, Shillong v. Wood Craft Products Ltd. (1995) 3 SCC 454. This court in paragraph 12 of the said judgment observed as under: - "Accordingly, for resolving any dispute relating to tariff classification, a safe guide is the internationally accepted nomenclature emerging from the HSN. This being the expressly acknowledged basis of the structure of the Central Excise Tariff in the Act and the tariff classification made therein, in case of any doubt the HSN is a safe guide for ascertaining the true meaning of any expression used in the Act." According to the department's submission, in view of the HSN notes and the judgment of this court in Amrit Agro Industries (supra), the classification of the products in question ought to be made only under Chapter 20. 28. We have heard the learned counsel for the parties at length and carefully analysed the judgments cited at the Bar. The Central Excise Tariff Act is broadly based on the system of classification from the International Convention called the Brussels' Convention on the Harmonised Commodity Description and Coding System (Harmoni....
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....een excluded in Note 1 to Chapter 20. Therefore, roasted peanuts are covered by Chapter 20. Even according to the Explanatory notes of HSN under Heading 20.08 ground- nuts, almonds, peanuts etc. which are dry- roasted, fat-roasted whether or not containing vegetable oil are the items which all would stand covered by the said Heading 20.08." Para 7 of the same judgment reads as under: "As stated above; peanut is also a preparation, however, it is a preparation of nuts like almonds, peanuts, ground-nuts etc. They are products which are prepared or preserved by processes like roasting Hence I observe that the process of roasting of the (betel) nut constitutes a 'preparation'. This aspect was discussed at length in the Hon'ble Supreme Court's judgements in cases of Amrit Agro Industries Ltd as well as M/s Phil Corporation. Therefore, a perception that a mere roasting doesn't amount to preparation is not a legally sustainable ground for rejecting the classification of roasted nuts under Chapter 20 of the Customs Tariff Act, 1975. Observations reproduced above from the judgments of the apex court clarify doubts on the issue of whether a process of mere roasting a....
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....question falls under Chapter 8 or Chapter 21 of the Central Excise Tariff Act. This ratio cannot be imported for the classification dispute between chapter 8 and chapter 20. 4.13.2 More importantly the effect of the Supreme Court judgement in the case of M/s Crane Beetelnut stands nullified due to subsequent amendment in Chapter 21 of the Central Excise Tariff Act, 1985 by way of insertion of a chapter note in chapter 21 in the year 2009. Hence recourse to any CAAR rulings which were primarily based on the honourable Supreme Court judgement in M/s Crane's case is futile under the present legal framework especially provisions of section 3(7) of the Customs Tariff Act, 1975 read with perfectly aligned chapter note under chapter 20 of both the Customs Tariff Act, 1975 and GST Tariff Act, 2017. 4.13.3 Further, I find that the betel nut in its various forms finds classification in chapters 8, 20 and 21 of the schedule I of the Customs Tariff Act, 1975 read with HSN Explanatory notes to the relevant headings under these chapters. General Rules of Interpretation (GRI), specifically rule 1 and rule 3(a), to the Customs Tariff Act, 1975 provide further context for understanding of var....
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....e Customs Tariff Act, 1975 and the General Rules of Interpretations (GRI) of Customs Tariff Act, 1975. Jurisdiction Customs Commissionerate, Chennai while relying on the CAAR ruling in M/s Vaibhav Enterprises' case (CAAR Delhi ruling no. CAAR/Det/Vaibhav/21/2021) has stated as follows: "The CAA rejects the application of M/s Vaibhav Enterprises by giving the ruling that: API Supari, Chikni Supari, Boiled Supari, Boiled and Cut supari, unflavoured supari and flavoured supari, Roasted betel nut, merit classification under chapter 8 of the first schedule to the Customs Tariff Act and more precisely, under the heading 0801" where the CAAR ruled that inter alia roasted betel nut merits classification under Chapter 8. In order to examine this response of the jurisdictional Customs Commissionerate relevant text of ruling of the CAAR Delhi is reproduced verbatim below: 16. In view of the aforesaid discussions, I have reached the conclusion that all the six goods placed before me for consideration, i.e., API supari, Chikni supari, boiled supari, boiled & cut supari, unflavored supari, and flavored supari, merit classification under Chapter 8 of the first, Schedule to the Cust....
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.... Note 1 to Chapter 20. Therefore, roasted peanuts are covered by Chapter 20. Even according to the Explanatory notes of HSN under Heading 20.08 ground- nuts, almonds, peanuts etc. which are dry- roasted, fat-roasted whether or not containing vegetable oil are the items which all would stand covered by the said Heading 20.08." 11. The learned Additional Solicitor General has also drawn our attention to paragraph 7 of the said judgment which reads as under: - "As stated above, roasted peanut is also a preparation, however, it is a preparation of nuts like almonds, peanuts, ground-nuts etc. They are products which are prepared or preserved by processes like roasting. As stated above, roasting is not chilling, it is not freezing. As stated above, roasting is not one of the enumerated processes in Chapter Note No. 1 to Chapter 20. Heading 20.01 specifically refers to preparations of vegetables fruit, nuts or plants. Sub-heading 2001.90 refers to the word 'Other'. In the circumstances, we are in agreement with the view expressed by the Tribunal that roasted peanut falls under Chapter 20 and not under Chapter 21." Further in para 3 (iv) of this ruling in M/s Vaibhav Ent....
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....eciding the classification of roasted nuts by stating that the nuts involved in those disputes fall under chapter 12 of the first schedule to the Customs Tariff Act, 1975. Comments of the Chennai Customs Commissionerate dated 9.5.2023 on this aspect are re-produced below. "In personal hearing the learned CAAR, Mumbai have taken reference of two Hon'ble Apex Court cases viz., (1) Amrit Agro industries ltd &Anr v/s Commissioner of Central Excise Ghaziabad (2007) 201 ELT 183(SC) and (2) Commissioner of Customs & Central Excise v/s Phil Corporation ltd in Appeal (civil) 2215 of 2002 dated 07.02.2008. In both the cases the Hon'ble Supreme court upheld the classification of roasted nuts under chapter 20. It pertinent to note here that the impugned goods in both the judgment are peanuts (ground nut). Peanuts and arecanuts both are squarely different commodities. Peanuts are botanically considered a legume and technically peanuts are vegetables. As mentioned above, the heading 20.01 is for "preparation of vegetable, fruits, nuts or plants" and CTH 2008 specifically mentions the word "Ground nut". In view of the above, the judgement in case of ground nut (peanut) cannot be ap....
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....ument that the moderate heat treatment on areca/betel nut referred in chapter 8 covers roasting process as well is legally unsustainable. Hence I find that the argument put forth by Chennai Customs Commissionerate is not legally tenable. I hold that the ratio of above mentioned two apex court judgments squarely applicable to the classification issue of roasted betel nuts in the present CAAR application. 4.16 In their comments Chennai Customs Commissionerate has further stated that several advance ruling applications are filed for betel nut to avoid classification under Chapter 08 as there is a MIP as well as a tariff rate which is regularly revised by CBIC vide notification. It is pertinent to mention that the revision of tariff value is on a continuous upward trend (USD $4937 in Dec 2021 to USD $9093 in January 2023). However, several new applications are being submitted to circumvent the minimum import price and increasing tariff values by legalizing betel nut import through mis-declaration and mis-classification. It is further suggested by the jurisdictional Chennai Customs Commissionerate that the CAAR may not entertain such applications considering that several advance ruling....