TaxTMI 
TaxTMI 
2026 (5) TMI 588
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....ted Areca Nut" and requested for rulings for classification of the goods in question under 2008 1991 of the Schedule to the Customs Tariff Act, 1975. 2. The applicant is a firm holding a valid Importer-Exporter Certificate and eligible to file the present application by virtue of Section 28E (c) (i) of the Customs Act, 1962, which states as below: Section 28E - Definitions .- (c) "applicant" means any person,- (i) holding a valid Importer-exporter Code Number granted under section 7 of the Foreign Trade (Development and Regulation) Act, 1992; or (ii) exporting any goods to India; or (iii) with a justifiable cause to the satisfaction of the Authority, who makes an application for advance ruling under section 28H; 2.1. The Applicant intend to import of "Oven Roasted Areca Nut from ASEAN Member States. As per submission of the applicant, As per the present scheme of classification of commodities under the Customs Tariff Act, 1975, reproduced below, Fruits, Nuts and other edible parts of plants are classified under Chapter Heading 2008, while Roasted Arecanuts are specifically classified under Tariff Item 2008 19 91: ....
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....All earlier rulings of the CAAR are based on the Judgement of the Hon'ble Madras High Court and classify the Roasted Areca Nuts under CTH 20081920. With CTH 20081920 having become redundant, the classification of the Roasted Areca Nuts under CTH 20081991 merits fresh consideration and ruling. 4.3. It is our experience that the field formations of the Customs interpret the Hon'ble Court Judgments and rulings literally. We apprehend that the changes in the Tariff, the Customs may hold that the judgement of the Hon'ble Madras High Court classifying the goods under CTH 20081920 is no longer applicable, as the CTH is redundant. In order to avoid such a situation resulting in detention of the goods and consequent demurrage, we request that fresh ruling classifying the Roasted Areca Nuts under CTH 20081991 may kindly be passed. 4.4. Assuming but not admitting that the judgement of the Hon'ble Madras High Court holds good and the application is liable to be rejected, it is requested that the Authority mention that the Roasted Areca Nuts will be classifiable under CTH 20081991 instead of 20081920 in view of the changes made in the Tariff. 5. The authorized represent....
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.... (b) the same as in a matter already decided by the Appellate Tribunal or any Court. 6.4. From the above, I find that Section 28-I (2) of the Customs Act, 1962 governs the admissibility of applications before the Custom Authority for Advance Rulings (CAAR). The first proviso to sub-section (2) stipulates that the Authority shall not allow the application where the question raised in the application is (a) already pending in the applicant's case before any officer of customs, the Appellate Tribunal or any Court; or (b) the same as in a matter already decided by the Appellate Tribunal or any Court. 6.5. Further, I understand that the entire mechanism of advance rulings is a trade facilitation measure introduced with the aim of reducing litigation and providing certainty to assessees, consistent with Article 3 of the WTO Trade Facilitation Agreement. The WTO framework itself recognizes two distinct situations where advance rulings may be declined: (a) when the issue is pending in the applicant's own case, and (b) when the issue has already been decided by an appellate tribunal or court. The first is applicant-specific, whereas the....
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.... judicial discipline, making it explicit that once a question has been conclusively determined by the Tribunal or Courts, the Authority cannot re-adjudicate the same issue at the behest of another party. 6.8.1 In the instant case, I observe that the question raised in the present application is squarely covered by the judgment of the Hon'ble Madras High Court in the case of M/s Shahnaz International Pvt. Ltd. [2023 (386) E.L.T. 214 (Mad.)], wherein the issue relating to the classification of Roasted Areca Nuts has already been examined and decided. The Hon'ble Court, after detailed consideration of the nature of the product and the relevant tariff provisions, held that Roasted Areca Nuts are classifiable under Heading 2008 and not under Chapter 8 of the Customs Tariff. The classification adopted by the Hon'ble Court was CTH 2008 19 20, which was the relevant tariff entry available at the material time, Further, I note that the applicant has not demonstrated any change in the nature, composition, or processing of the goods in question that would warrant reconsideration of the classification issue. The goods continue to remain Roasted Areca Nuts, and therefore the reas....