(Judgment of the Court was delivered by N. ANAND VENKATESH, J.)

The appeal has been filed under Section 28 KA of the Customs Act

1962 challenging the order passed in Advance Ruling Number dated

15.05.2023.

2. When the appeal was admitted on 17.10.2023, this Court formulated the following substantial questions of law:

“(i) Whether the impugned order passed by the Advance Ruling Authority is bad in law for violating the restriction imposed under clause (b) of the proviso to subsection (2) of section 28-I of “The Customs Act, 1962” in the light of the judgment delivered by the apex court in confirming the tribunal order in Krishna & Co., Vs. Commr. Of C.E., cus., & S.T., Bolpur 2015(321) E.L.T.530 (Tri.- Kolkata) & 2015 (321)

E.L.T.A205 (S.C.)?

(ii) Whether provisionally processed areca nuts proposed to ba imported by the respondent will fall under the classification prescribed under Chapter heading 8 – Edible fruit a