Case Laws

2014(07)LCX0251: S. Krishna & Co. Split Betel Nuts being suitable for immediate consumption is classifiable under sub-heading 0802 80 20.

2002(02)LCX0129: M.B. Impex: Almonds in shell (dry fruit) are classifiable under sub-heading 0802 11.

1988(07)LCX0033: Northland Industries: Fruit Quiashes and Cordials are classifiable under sub-heading  0801 10.

Advance Rulings

2024(05)LCX0266(AAR): Vaibhav Enterprises: Provisionally preserved Areca nuts fall under Customs Tariff Heading 08129090.

2024(05)LCX0020(AAR): Vaibhav Enterprises: Provisionally preserved Areca nuts fall under Customs Tariff Heading 08129090.

2023(08)LCX0308(AAR): Shree hari Ananta Overseas Private Limited: API Supari, Chikni Supari, Boiled Supari, Unflavoured supari, and Flavoured supari, merit classification under Sub-heading 080280

2023(02)LCX0189(AAR): Wholesome Essentials: Dried Black Currant merit classification under 08062010

2022(05)LCX0191(AAR): Frizwell Agro Foods: Dehydrated dark and small seedless raisin merit classification under 08062010.