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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        Classification of imported oven-roasted nuts was determined by applying GRI 1 and 3(a), relevant Chapter Notes, and HSN guidance where tariff terms were unclear. 'Oven Roasted Arecanuts' were treated as raw arecanuts based on moisture parameters (10-15%) and absence of 'roasting' within Chapter 8 processes, and were classified under CTH 0802 (CTI 08028010/20/30, as applicable), denying classification under CTH 2008. 'Oven Roasted Cashew Nuts' were held to be preparations of nuts and classified under CTH 2008 (CTI 20081910). 'Oven Roasted Walnuts' and 'Oven Roasted Pista Nuts' were likewise classified under CTH 2008 (CTI 20081991). - AAR

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