Case Details: Union of India vs. Rawder Petroleum Pvt. Ltd. (2026) 43 Centax 234 (S.C.)
Judiciary and Counsel Details
- Alok Aradhe & Pamidighantam Sri Narasimha, JJ.
- S/Shri S. Dwarkanath, A.S.G., Abhyudey Kabra, S. Vijay Aadithya, Rajat Vaishnaw, Mudit Bansal, Karan Lahiri, Udai Khanna, Raman Yadav, Chitvan Singhal, Advs. & Gurmeet Singh Makker, AOR, for the Petitioner.
- S/Shri Prakash Shah, Sr. Adv., Krishnanandh, Aansh Desai, Subham Kumar, Ms Akriti Anand, Priyanshu, Ms Krati Agrawal, Prateek Dwivedi, Gautam Barnwal, Ms Sakshi Attri, Advs. & Rajat Mittal, Gaurav Khanna, AORs, for the Respondent.
Facts of the Case
The assessee imported areca/betel nuts that were roasted in ovens at approximately 150 degrees Celsius. After roasting, the goods were cooled at room temperature. This cycle was repeated until the moisture content was reduced to less than 6 per cent. The Customs Authority for Advance Ruling (CAAR) classified the goods under Tariff Item 2008 19 20 of the Customs Tariff Act, 1975. The High Court held that the goods were correctly classifiable under Tariff Item 2008 19 20 of the Customs Tariff Act, 1975, and not under Chapter 8 thereof. Aggrieved by this decision, the department filed a Special Leave Petition (SLP). The matter was subsequently placed before the Hon’ble Supreme Court.
Supreme Court Held
The Hon’ble Supreme Court held that the High Court had correctly classified the goods under Tariff Item 2008 19 20 of the Customs Tariff Act, 1975. The Court affirmed this classification and determined that the goods should not be classified under Chapter 8 of the Customs Tariff Act, 1975. Additionally, the Court kept the question of law open for consideration in an appropriate case. The Special Leave Petition (SLP) was subsequently disposed of.
