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Issues: Whether roasted areca nuts (betel nuts) whole and cut/split are classifiable under CTH 2008 19 20 of Chapter 20 or under Chapter 08 of the First Schedule to the Customs Tariff Act, 1975.
Analysis: The issue turned on whether roasting is a process covered by Chapter 8 or whether it answers the description of roasted nuts under Chapter 20. The authority held that the processes contemplated in Chapter 8 include drying, boiling and similar treatments, but do not specifically include roasting. It further held that Chapter Note 1 to Chapter 20 excludes only products prepared or preserved by the processes specified in Chapters 7, 8 or 11, and that roasting is distinct from moderate heat treatment or dehydration. The HSN Explanatory Notes to Heading 2008 were treated as a safe guide and were read as specifically including areca or betel nuts when dry-roasted, oil-roasted or fat-roasted. The authority also applied the rule that a specific entry prevails over a general entry and distinguished authorities dealing with boiled or dried betel nuts, holding that those decisions did not govern roasted nuts.
Conclusion: Roasted areca nuts (betel nuts) whole and cut/split are classifiable under CTH 2008 19 20 of Chapter 20, and not under Chapter 08.
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