TaxTMI 
TaxTMI 
2026 (8) TMI 1317
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....losures in terms of Section 28H(1) of the Customs Act, 1962 (hereinafter referred to as 'the Act' also). The Applicant is seeking advance ruling on the issue of classification of the "Roasted Areca Nuts (Whole & Cut)" and "Roasted Walnuts" under the First Schedule of the Customs Tariff Act, 1975 and eligibility for concessional duty benefits under Notification No. 46/2011 dated 01.06.2011. 2. Submission by the Applicant: 2. 1 The applicant stated that they intend to import "Roasted Areca Nuts (Whole) and Roasted Areca Nuts (Cut)" from Burma, Indonesia and Sri Lanka. The Roasted Nuts(Areca Nut /Walnut) undergo a rigorous dry-roasting process prior to export as under: Roasted Areca Nuts: ▪ De-husking and ....
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....8(7) of the Customs Authority for Advance Rulings Regulations, 2021, a copy of the said application was forwarded by the Office of CAAR, Mumbai to the concerned jurisdictional Customs Commissionerate i.e. The Commissioner of Customs, Customs House, New Harbour Estate, Tuticorin, Tamil Nadu-628004 on 05.05.2026, and 22.05.2026, seeking the relevant records and comments, if any. However, no response has been received from the jurisdictional Commissionerate till date. 4. Records of Personal Hearing 4.1 A personal hearing was granted to the Applicant on 12.06.2026. During the hearing, the Applicant's authorised representative reiterated the submissions made in the application and contended that the imported goods, namely Roasted Areca....
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....91 of the Customs Tariff Act, 1975 or any other Chapter Heading? 5.3 At the outset, I find that the issue raised in the question contained in Form CAAR- 1 is squarely covered under Section 28H(2) of the Customs Act, 1962, as it pertains to the classification of goods and the interpretation of an exemption notification under the provisions of the said Act. 5.4 I now proceed to examine the classification of the individual components, namely Roasted Areca Nuts and Roasted Walnuts. The classification of each of these components shall be determined with due regard to the relevant Section Notes, Chapter Notes, HSN Explanatory Notes, applicable Rules of Interpretation, judicial pronouncements, and relevant notifications. 6. Roasted Areca ....
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....ting a different consideration. 6.2 In view of the foregoing, I find that the question raised by the applicant is the same as the question which has already been decided by an Hon'ble Court. Though question of classification of Roasted Areca Nut decided by Hon'ble High Court of Madras dated 01.08.2023 is not in case filed by Applicant himself, however, as per records perused and facts produced before me, it is seen that the matter abundantly falls within ambit of Section 28I (2) (b) of the Customs Act, 1962 and said provision can be safely applied to application and question raised there off. 7. Roasted Walnuts: The Applicant has submitted that walnuts are subjected to oven roasting by pre-heating oven to about 350ºF, spr....
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.... 08. 8. The issue relating to the classification of roasted areca/betel nuts has already been adjudicated by the Hon'ble High Court of Madras in a judgement dated 01.08.2023 in the Civil Miscellaneous Appeal (CMA) Nos 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. and M/s Universal Impex & M/s. Neena Enterprises in W.A. Nos. 3647 & 3648 of 2024. The Hon'ble High Court upheld the rulings of the Customs Authority for Advance Rulings (CAAR), holding that roasted areca/betel nuts (whole/cut/split) are correctly classifiable under Customs Tariff Heading (CTH) 2008 19 20 (now CTH 2008 19 91) as "other roasted nuts and ....
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....ved that eligibility to an exemption notification is required to be determined strictly in terms of the notification, read with the relevant tariff entry and conditions prescribed therein. It is a settled position of law that exemption notifications are to be interpreted strictly, and the burden to establish eligibility lies upon the claimant. Exemption notifications are subject to amendment by the Government from time to time, and the applicable rate of duty and eligibility conditions are those prevailing on the date of import. 10. In view of the above discussions and findings of the case, I reach to conclusion that the goods on which ruling is sought are classifiable under the respective Customs Tariff Items (CTI) of the First Schedule....