BORN IN INDIA I SERVED FROM INDIA I TO THE GLOBE
Dated: 05.01.2024
Customs Authority for Advance Ruling on Classification of Roasted Areca/Betel Nuts in India
The Customs Authority for Advance Ruling Mumbai Bench has upheld the order issued by the Honβble Madras High court in the matter of M/s. Shree Ganesh Traders. 3/2, 4th Street, First Cross, Surendra Nagar, Adabakkam, Chennai-600 088.
Citing the reference of the order issued by the Honβble Madras High Court in a similar matter where the Honβble High court had classified the Roasted Areca/Betel Nuts under ITC(HS) 2008 1920.
Case References:
- CAAR Delhi vide ruling no. CAAR/Del/Vaibhav/21/2021 in the case of M/s Vaibhav Enterprises
- CAAR Delhi vide ruling no. CAAR/Del/Sarveshwari/11/2021 in the case of M/s Sarveshwari Industries
- CAAR Delhi vide ruling no. CAAR/Del/Naman Agri/09/2021 in the case of M/s Naman Agri Impex Pvt Ltd
- Chennai CESTAT Order in M/s S.T. Enterprises Vs Commissioner of Customs (Chennai-VII) [2021 (378) E.L.T. 514(Tri.-Chennai)]
Download the CAAR Order below:
CAAR Mumbai Arc 67-2023
Source: CBIC/CAAR Mumbai Bench
In case you face any issues related to Indirect Tax-Customs, GST, Foreign Trade Policy (FTP), Arbitration matters and Central Licensing and related advisory matters in India then please feel free to get in touch with SJ EXIM Services.Β We offer Legal advice and litigation support in matters related to Indirect Tax-Customs, FTP, other Indirect Tax matters & Arbitration law, all sorts of Central licensing and related matters. Come and explore the new way of doing business with us!
Connect with us-
@ Team S J EXIM SERVICES, New Delhi, IN
CP: Ms. Shubhra Jha/+91-9999005693
Web:Β www.sjexim.services
EMAIL: operations@sjexim.services | shubhra@sjexim.services
Facebook:Β Facebook Page
Β
βIndirect Tax & Litigations Advisoryβ
Disclaimer:
- The views are of the Author based on his/her interpretation of the relevant information/documents, applicable law, and government policy and there is no assurance that a court or tribunal or regulatory body or other governmental authority may not interpret it differently.
- We are not responsible for updating or revising this article on account of any change in law or interpretation thereof or a change in events or circumstances informed or occurring after the date of this article unless specifically requested for it.
- Our advice should not be taken or used out of context or reproduced for any other purpose or transaction.Β Views expressed in this update are strictly personal, based on our understanding of the underlying law. We are not responsible for any injury, loss or cost arising to any person who refers to this update and acts or refrains from any act accordingly. We would suggest that detailed legal advice must be sought before relying on this update.
NOTE:Β All Inquiries/Pro Bono Consulting/Assignments are solicited via email only & it is a PAID Service only!









Leave a Reply