2025 (4) TMI 1739

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....Authority for Advance Rulings, Mumbai) Advance Ruling ORDER M/s. ATM Imports & Exports (having IEC No. ABPFA6875P), (hereinafter referred to as the applicant) filed applications in Form CAAR-1 on 26.12.2024 for seeking an advance ruling under section 28-H of the Customs Act 1962 before the Customs Authority for Advance Rulings, Mumbai (CAAR, in short) in the matter of the classification o....

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.... in the Civil Miscellaneous Appeal (CMA) No's 600/2023. No. 1206/2023 and No 1750/2023, in the matter of The Commissioner of Customs, Chennai II Commissionerate Vs M/s Shahnaz Commodities International P. Ltd., M/s. Neena Enterprises and M/s Universal Impex, upheld the rulings passed by this authority by approving the classification of Roasted Betel Nuts/ Areca Nuts under CTI 20081920, The ....

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.... irrelevant in determining classification. (e) There is considerable force in the submission that the classification as far as possible must be in conformity and in consonance with the HSN Explanatory Notes. 4. Personal hearing in the matter was scheduled through virtual mode on 04.04.2025. However, neither anybody appeared for personal hearing nor adjournment sought from applicant sid....