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2022 (10) TMI 442 - AAR - CustomsReview of the ruling of AAR - erroneous ruling or obtained by fraud / misrepresentation of facts - Classification of goods - unflavoured supari - flavoured supari - API supari - Chikni supari - HELD THAT:- On careful consideration of the documents submitted by the concerned Commissioner of Customs and having pronounced advance rulings on the same question of classification of betel nut items, albeit disagreeing with the rulings of the erstwhile AAR. I am not able to accord the crucial role ascribed to the process of “roasting” as has been claimed by the concerned Commissioner. The process of manufacture of four varieties of supari, involved inter alia boiling and/or drying/roasting, with the objective to minimize moisture content. On perusal of the said advance ruling, it is obvious to me that the ruling of the Hon’ble AAR was not dependent on the involvement or otherwise of the process of “roasting”. Therefore, the contention of the concerned Commissioner of Customs in this regard, cannot be a ground for invocation of the provisions of Section 28K of the Customs Act read with Regulation 26 of CAAR Regulations, 2021. The said representation dated 19-2-2020 by the Commissioner of Customs, Chennai-II against the Advance Ruling No. AAR/44/Cus/02/2017, dated 31-3-2017 pronounced by the erstwhile Hon’ble AAR cannot be admitted.
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