2024 (8) TMI 1731

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.... For the Appellant : Mr. Kaushik Dey, Adv., Mr. Tapan Bhanja, Adv., Mr. Ramesh Elumalai, Adv., Mr. Sudip Patra, Adv. For the Respondent : None. ORDER The Court : This appeal filed by the revenue is under Section 28KA of the Customs Act, 1962 (the Act) is directed against the order passed by the Customs Authority for Advance Rulings, Mumbai, dated 1st March, 2023. The revenue has raised th....

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....920" when Chapter 20 of the Customs Tariff Act, 1975 does not and cannot cover any nuts or fruits prepared or preserved by the processes specified under Chapter 8 and since Chapter note 3 of Chapter 8 includes roasting under `moderate heat treatment' the impugned goods cannot be classified under Chapter 20 of Customs Tariff Act, 1975 ? 2. We have heard Mr. Kaushik Dey, learned standing counsel ....

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.... to what was the question which was decided by the Court and what was the issue which was raised before the Advance Ruling authority. When we peruse the material papers annexed to the appeal, we find that the question was regarding classification of the Roasted Areca Nuts (whole/cut). The Advance Ruling authority decided in favour of the respondent/assessee. The order was challenged by the revenue....