Shahnaz Commodities International Private Limited (the Applicant) filed an application with the Customs Authority for Advance Ruling (CAAR), Mumbai, seeking an advance ruling on two issues concerning the import of “Roasted Areca Nuts (Whole) And Roasted Areca Nuts Cut”:1. Classification IssueBinding Precedent: The Authority noted that the classification of ‘Roasted Areca Nut’ was unequivocally decided by the Madras High Court in the Applicant’s own case. The Authority noted that the classification of ‘Roasted Areca Nut’ was by the Madras High Court in the Applicant’s own case. They intends to import “Roasted Areca Nuts (Whole) And Roasted Areca Nuts Cut” from Burma, Indonesia, Sri Lanka and Singapore. Roasted Areca Nuts.