betel nut.
2.8 By virtue of 'roasting' as per the processes
detailed above, the betel nut/areca nut proposed to
be imported ... roasted
areca nuts". As per the answers received from the
Farmers, who are cultivating the betel nuts (areca nuts)
and doing the process
Shri Moosa and in earlier
occasions also cleared consignments of 'Areca Nuts in split
form' by declaring the same as " UNFLAVOURED SUPARI ... Entry, but they are raw Areca Nuts /
Betel Nuts in split form and he admitted that raw Areca
Nuts / Betel Nuts in split form
fixed
a Minimum Import Price of Rs.251/- per kg. for Areca Nuts. The said
consignment was investigated on the ground that the importer ... appellant are neither product of betel nut nor
preparation containing betel nut but are only betel nuts in cut pieces and are
excluded from Chapter
confiscation of 114.48 MTS of
impugned/prohibited imported goods i.e., ―Areca Nuts‖ valued at
Rs. 1,25,92,800/- (Rupees One Crore Twenty Five ... dated 19.5.2022 as under-
a) The confiscated areca nuts are allowed to be re-exported on
payment of redemption fine of Rs. 2.5 lakhs under
dated
22.09.2017 declaring it as 'Sri Lanka Areca Nuts' and classifying under
Customs Tariff Item (CTI) 0802 8090 of the First Schedule ... marks of
country of origin on the jute gunny bags containing areca nuts; there were
only certain mark as MIG and in different language; there
dated
22.09.2017 declaring it as 'Sri Lanka Areca Nuts' and classifying under
Customs Tariff Item (CTI) 0802 8090 of the First Schedule ... marks of
country of origin on the jute gunny bags containing areca nuts; there were
only certain mark as MIG and in different language; there
dated
22.09.2017 declaring it as 'Sri Lanka Areca Nuts' and classifying under
Customs Tariff Item (CTI) 0802 8090 of the First Schedule ... marks of
country of origin on the jute gunny bags containing areca nuts; there were
only certain mark as MIG and in different language; there
hard cut pieces of split nuts of irregular size and shape.
It has the characteristics of Betel nut/Areca nut as per
Regulation ... requirement for Area nut/Betel nut as per Food Safety and
Standards Regulation (FSSR 2011) in respect of Damaged Nuts
(exceeds the limit
Appeal No.
C/60207/2024), are engaged in the import of areca nut; they have
imported five consignments of areca nut; M/s Prabhjyot Singh ... three laboratories i.e. Central
Revenues Control Laboratory (CRCL), New Delhi, Areca Nut Research
and Development Foundation (ANRDF), Mangalore and National Food
Laboratory of Food
reference: -
4. Respondents had imported goods, which
were declared as roasted areca nuts, from
Indonesia. According to respondents, these
goods would fall under Chapter ... such.
5. According to appellant revenue, what is
imported was raw areca nuts, which would fall
under Chapter 8 of Tariff 0802 80. Both areca
