<h1>HSN classification places processed nut preparations under Chapter 20, not Chapter 08; excise duty demand confirmed</h1> A manufacturer of roasted and seasoned nuts was issued a show-cause notice alleging misclassification and non-payment of excise duty; the manufacturer contended the goods fell under Chapter 08 (nil rate). A tribunal ruled for the manufacturer, but the revenue appealed. The apex court held classification follows the Harmonized System (HSN) and its explanatory notes, which place the processed nut preparations under Chapter 20, not Chapter 08. The court allowed the appeal, set aside the tribunal order, restored the tax authority's decision and confirmed the duty demand.