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Customs - Highlights / Catch Notes

Home Highlights August 2023 Year 2023 This

Classification of roasted areca nut / betel nut ...

Case Laws     Customs

August 10, 2023

Classification of roasted areca nut / betel nut (whole/cut/split) - Roasted betel/areca nut having been specifically classified under CTH 2008 19 20, the attempt to classify under CTH 08 02 80 would fall foul of the settled rule of construction that specific entry would prevail over general entry. - The finding of the Advance Rulings Authority stands affirmed - HC

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