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VIBHU BAKHRU, AMIT MAHAJAN
Great Nuts Impex Pvt. Ltd. – Appellant
Versus
Commissioner of Customs Delhi – Respondent
JUDGMENT
Vibhu Bakhru, J. These appeals, filed under Section 28KA of the Customs Act, 1962 (hereafter `the Customs Act'), involve a common question regarding the classification of "Boiled Supari" under the Customs Tariff Act, 1975 (hereafter `the Customs Tariff Act'). The orders impugned in these appeals are also somewhat similarly worded. Thus, the present appeals were heard together and are being disposed of by this common order.
2. M/s Great Nuts Impex Pvt. Ltd. (Appellant in CUSAA 17/2022) had filed an application dated 23.09.2020 before the Customs Authority of Advanced Ruling (hereafter `CAAR') seeking an advance ruling under Section 28H of the Customs Act regarding classification of the goods proposed to be imported. M/s Great Nuts Impex Pvt. Ltd. proposed to import into India a preparation of Betal Nuts known as `Boiled Supari' packed in consumer packing and bulk packing. The proposed items included, (i) API Supari; (ii) Chikni Supari; (iii) Unflavoured Supari; (iv) Flavoured Supari; and (v) Boiled and Cut Supari. The said appellant proposed that the afore-mentioned goods be classified as "Betel nut product known as `Supari'" under sub-heading 2106 90 30 in Chapter 21 of th
Prompt exercise of discretion in cases of perishable goods and the allowance of provisional clearance/assessment in cases of classification disputes to prevent congestion at ports and warehouses.
The court upheld the Advance Ruling classifying 'Supari' under Chapter 21 of the Customs Tariff, emphasizing the Department's obligation to adhere to it and ordering the release of detained goods.
Classification of imported areca nuts as roasted is determined by moisture content, with levels below 10% qualifying as roasted. Advance rulings on classification are binding on the department, and a....
The process of roasting Rava does not amount to manufacture under Section 2(f) of the Central Excise Act, thus no excise duty is applicable.
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