M/S Great Nuts Impex Pvt Ltd vs Commissioner Of Customs Delhi & … on 1 March, 2023, Delhi High Court
Facts of the Case:
These appeals, brought under Section 28KA of the Customs Act of 1962 (hereinafter “the Customs Act”), Centre on the classification of “Boiled Supari” under the Customs Tariff Act of 1975 (hereinafter “the Customs Tariff Act”). Signature Not Verified Digitally Signed Signing Date: 01.03.2023 2023/DHC/001494. The orders that are being contested in these appeals are likewise written fairly similarly. The current appeals were thus heard concurrently and are being resolved by this common ruling. The aforementioned commodities, according to M/s Great Nuts Impex Pvt. Ltd., could not be classified as areca nuts (heading 0802 80) under Chapter 8 of the Customs Tariff. The CAAR rejected M/s Great Nuts Impex Pvt. Ltd.’s argument in a decision dated May 20, 2021 (Ruling No.CAAR/DEL/GREAT NUTS/05/2021), which is challenged in CUSAA 17/2022. The CAAR determined that, contrary to M/s Great Nuts Impex Pvt. Ltd.’s assertion, the items in dispute should be classified under heading 0802 rather than subheading 2106 90 30.
Judgment:
According to M/s Great Nuts Impex Pvt. Ltd., the aforementioned products could not be categorized as areca nuts (heading 0802 80) under Chapter 8 of the Customs Tariff. In a ruling dated May 20, 2021 (Ruling No. CAAR/DEL/GREAT NUTS/05/2021), the CAAR rejected M/s Great Nuts Impex Pvt. Ltd.’s argument. This decision is being appealed in CUSAA 17/2022. Contrary to M/s Great Nuts Impex Pvt. Ltd.’s claim, the CAAR found that the disputed goods should be categorized under heading 0802 rather than subheading 2106 90 30. The Supplementary Note 2 of Chapter 21 of the Customs Tariff, which specifically states that the items covered under the subheading “Betel nut product known as “Supari”” would mean “any preparation containing betel nuts,” is also appropriate to mention before we get to a conclusion. As opposed to the product being treated as betel nut, the products covered under the aforementioned sub-heading would therefore have to be a preparation that comprises betel nuts.
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Judgment Reviewed by Kushala Simha
