2024-VIL-20-AAR-CU
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CUSTOMS Advance Ruling Authority

Customs AAR - Classification of “Oven Roasted Areca Nuts” and “Oven Roasted and salted Cashew Nuts” – Eligibility to benefits of Preferential Trade Agreements - HELD - “Oven Roasted Areca Nuts” and “Oven Roasted and salted Cashew Nuts” merit classification under Custom Tariff Heading 2008, specifically under CTI 2008 19 20 and CTI 2008 19 10 respectively of Chapter 20 of the First Schedule to the Customs Tariff Act, 1975 - subject to the compliance with the conditions provided in the Notification No. 46/2011-Cus dated 01.06.2011, the Governments of Member States of Association of Southeast Asian Nations and the Republic of India, Rules, 2009, published in the Notification No. 189/2009-Customs (NT), dated 31st December 2009 and Customs (Administration of Rules of Origin under Trade Agreements) Rules, 2020 issued vide Notification No. 81/2020- Customs (N.T.) dated 21st August, 2020 and any other conditions insofar as they relate to eligibility to avail the benefits of Preferential Trade Agreements, the Applicant would be eligible to claim benefits of exemptions under Sr. No. 172 of the Notification No. 46/2011-Cus dated 01.06.2011, if goods in question i.e. “Oven Roasted Areca Nuts” and “Oven Roasted and salted Cashew Nuts” are imported and declared by applicant of/from Myanmar, Vietnam, Thailand, Malaysia and Indonesia origin – Ordered accordingly
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