Tariff classification of roasted areca nut favours Heading 2008 over Chapter 8 under the HSN guidance.

Roasted areca nut in whole, split and cut form was held classifiable under Heading 2008, not Chapter 8. The Authority reasoned that Chapter 8 covers dried or only moderately heat-treated nuts and does not specifically include roasting, whereas roasting is a distinct and more severe process. It relied on Note 3 to Chapter 8, the HSN Explanatory Notes, and the specific inclusion in Heading 2008 of dry-roasted, oil-roasted and fat-roasted almonds, groundnuts, areca or betel nuts and other nuts. Applying the HSN as a safe guide and the rule that a specific entry prevails over a general one, the product was classified under tariff item 20081920.

---

---

Issues: Whether roasted areca nut in whole, split and cut form is classifiable under Chapter 8 as dried or moderately heat-treated nuts, or under Heading 2008 as roasted nuts and seeds.

Analysis: The classification turned on the nature of the roasting process and the tariff scheme governing nuts. The Authority noted that Chapter 8 does not specifically include roasting and that Note 3 to Chapter 8 refers to limited treatments such as moderate heat treatment, sulphuring, and similar preservation or appearance-enhancing processes. Roasting was treated as a distinct and more severe heat treatment than drying or moderate heat treatment. The Authority further relied on Heading 2008 and the HSN Explanatory Notes, which specifically include dry-roasted, oil-roasted and fat-roasted almonds, groundnuts, areca or betel nuts and other nuts. It also placed weight on the settled principle that the HSN is a safe guide for tariff classification and that a specific entry must prevail over a general one.

Conclusion: Roasted areca nut is not classifiable under Chapter 8 and is classifiable under tariff item 20081920 under Heading 2008.

---