Case Laws

2016(03)LCX0058 : Agro Tech Foods Ltd.: Microwave popcorn is classifiable under heading 2008.

2008(02)LCX0154: Forever Living Products (India) Ltd. : Aloe vera gel, aloeberry nectar and aloe vera forever freedom are classifiable under sub-heading 2009 80/2009 90.

2005(05)LCX0210: Forever Living Health: Aloe vera gel, aloe vera berry nectar and aloe vera forever freedom – are classifiable under  sub-heading 2009 80 for unmixed and if aloe juice mixed with cranberry juice and/or orange juice then classifiable under  sub-heading 2009 90.

1998(07)LCX0164: Duke & Sons: Fruit preparation is classifiable under sub-heading 2001 10.

1995(01)LCX0081: M.P. Vegetable Fruits Products: Tomato puree classifiable under sub-heading 2001 90.

Advance Rulings

2024(10)LCX0033(AAR): R V International:  Roasted Areca Nuts (Whole/Split/ Cut) is classifiable under CTH 20081920.

2024(09)LCX0428(AAR): HIC-ABF Special Foods Private Limited:  HIC-ABF Special Foods' products/boiled Chinese potato/Koorka is classifiable under HSN 2005 99 00.

2024(09)LCX0303(AAR): Saga International:  Roasted Areca Nuts (Whole), Roasted Areca Nuts (Split) and Roasted Areca Nuts (Cut) is classifiable fall under CTH 20081920.

2024(09)LCX0282(AAR): Wood Tech Industries:  Roasted Areca Nuts (Whole/Split/ Cut) is classifiable under CTH 20081920.

2024(06)LCX0124(AAR): Shree hari Ananta Overseas Private Limited:  Roasted areca nuts (whole, cut or ground) fall is classifiableunder CTI 2008 1920

2024(06)LCX0123(AAR): Prenda Creations Private Limited: Roasted areca nuts (whole, cut or ground) fall is classifiableunder CTI 2008 1920

2024(06)LCX0019(AAR): TMK Traders: Oven Roasted Areca Nuts and Oven Roasted and salted Cashew Nuts merit classification under CTI 2008 19 20 and CTI 2008 19 10 respectively.

2024(05)LCX0290(AAR): Exim Incorporation: Roasted Areca Nut (whole/Split/Cut) is classifiable under CTH 20081920.

2024(05)LCX0033(AAR): R V International: Roasted areca/betel nuts is classifiable under CTI 2008 19 20.

2024(03)LCX0046(AAR): NBG International Private Limited: Roasted Areca Nuts fall is classifiable under  CTH 2008 19 20.

2024(03)LCX0020(AAR): A One Traders: Roasted areca/betel nuts fall is classifiable under CTH 20081920.

2023(05)LCX0148(AAR): Universal Impex : Roasted betel nuts merits classification under Heading 2008 and more specifically under Subheading 2008 19 20 as “Other roasted nuts and seeds”.

2022(12)LCX0217(AAR): Shahnaz Commodities International P. Ltd: Roasted Areca Nuts — whole as well as cut - merit classification under subheading 2008 19 20

2022(03)LCX0254(AAR): Italian Edibles Private Limited: Ber Berry, is classifiable under 2008.

2021(05)LCX0110(AAR): N.V. Chips: Jackfruit Chips, salted and masala chips of Potato and Tapioca are classifiable under 2008 19 40, Roasted / salted / roasted and salted Cashew nuts are classifiable under 2008 19 10 and roasted / salted / roasted and salted Ground nuts and other nuts are classifiable under 2008 19 20.

2021(05)LCX0091(AAR): Shri. Mohanan, Aswani Chips and Bakers: Jackfruit Chips, Banana Chips, Potato Chips, Tapioca Chips, Chembu Chips and Pavakka Chips are classifiable under 2008.19.40. Roasted / salted / roasted and salted Cashew nuts are classifiable under 2008.19.10 and roasted / salted / roasted and salted Ground nuts and other nuts are classifiable under 2008.19.20

2021(05)LCX0079(AAR): Shri Aswath Manoharan: Banana Chips, Jackfruit chips, Tapioca chips, Jaggery coated banana chips is classifiable under 2008.19.40.

2018(11)LCX0101(AAR): Wonder Frutz Products LLP: Tutty-Fruity being the product of papaya is classifiable under 20 06 00 00.