2026 (4) TMI 168

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....in the cause list, there is no appearance either in person or through counsel. 3. The following substantial questions of law arises in this appeal: "(i) Whether the impugned order passed by the Advance Ruling Authority is bad in law for violating the restriction imposed under clause (b) of the proviso to subsection (2) of section 28-I of "The Customs Act, 1962" in the light of the judgment delivered by the apex court in confirming the tribunal order in Krishna & Co., Vs. Commr. Of C.E., cus., & S.T., Bolpur 2015(321) E.L.T.530 (Tri.- Kolkata) & 2015 (321) E.L.T.A205 (S.C.)? (ii) Whether provisionally processed areca nuts proposed to be imported by the respondent will fall under the classification prescribed under Chapte....

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....n turn confirmed the order passed in S.Krishna & Co v. Commissioner of Central Excise, Customs and Service Tax reported in 2015 (321) ELT 530(Tri-Kolkata). The relevant portions in the order passed by the Tribunal are extracted hereunder: "14. The ld. Advocate has submitted that in this case split betel nuts are preserved by Sulphur Dioxide which is class II preservative and requires various processing after the goods were imported to make them suitable for human consumption and therefore being unsuitable in that state for immediate consumption they are correctly classifiable under chapter 0812. As against this we find that the various lest reports mentioned as under :- Plant Quarantine Lidianatory in its report dated 3-12....

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.... classified under the heading which occurs last in numerical order. In this regard, it is noticed that Rule 3 is applicable in case where the materials or substances are contained in mixed or composite goods whereas in the present case the imported goods are not consumed in mixture. 16. Ld. Advocate submitted that as per clarification of the HS on the web Zollameter (at page 73 of the paper book), it is clearly mentioned that provisionally preserved Betel Nut is classifiable in Heading 0812 of the HSN. After going through the copy of the clarification, we find that the items unsuitable in that state for human consumption are not covered under the Heading 0812. Further on going through the harmonized commodity description and coding....