The case pertains to the classification of imported areca nuts as "roasted" or "raw" for customs duty...

The case pertains to the classification of imported areca nuts as "roasted" or "raw" for customs duty purposes. The Advanced Ruling Authority determined that if moisture content is between 10-15%, it would be considered "raw areca nuts", while below 10% would be "roasted areca nuts". The Court examined evidence from farmers cultivating betel nuts, who stated that raw areca nuts must be boiled or roasted to prevent fungal growth and ensure commercial viability. Lab reports confirmed a burning smell, indicating the imported areca nuts were roasted. Despite being imported a year ago, the goods retained their originality, further suggesting they were roasted. The Court concluded that based on the parameters set by the Advanced Ruling Authority ..... .....

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