https://www.taxtmi.com/caselaws?id=74773 Tariff classification of blanched and roasted peanuts was determined by their commercial identity in trade and commerce, not by dictionary meaning. The court held that groundnut kernel and processed edible peanuts are commercially distinct: the former is associated with oil extraction and industrial use, while the latter is meant for direct consumption. On that basis, blanched and roasted peanuts were not classifiable as groundnut kernel under Heading 20(i) of the Second Schedule to the Export Tariff, and the Revenue's classification was rejected. en-us Wed, 21 Dec 1988 00:00:00 +0530 Fri, 10 Jun 2011 18:23:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74773 Tariff classification of blanched and roasted peanuts was determined by their commercial identity in trade and commerce, not by dictionary meaning. The court held that groundnut kernel and processed edible peanuts are commercially distinct: the former is associated with oil extraction and industrial use, while the latter is meant for direct consumption. On that basis, blanched and roasted peanuts were not classifiable as groundnut kernel under Heading 20(i) of the Second Schedule to the Export Tariff, and the Revenue's classification was rejected. Case-Laws Customs Wed, 21 Dec 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74773