Levy of duty of excise on processing activity of cashew nuts, peanuts, almonds etc. by dry roasting, oil roasting, salting, seasoning and packs https://www.taxtmi.com/news?id=294 The court applied Harmonised System explanatory notes and the Central Excise Tariff to determine that nuts processed by roasting, oil roasting, salting, seasoning and packing are classifiable under Chapter 20 as preparations of fruit or nuts and are excluded from the nil-rated edible-nut entries of Chapter 8, making Chapter 20 the governing tariff for excise treatment of those processed products. en-us Sun, 17 Feb 2008 16:05:00 +0530 Fri, 22 Aug 2025 17:38:00 +0530 TaxTMI RSS Generator Levy of duty of excise on processing activity of cashew nuts, peanuts, almonds etc. by dry roasting, oil roasting, salting, seasoning and packs https://www.taxtmi.com/news?id=294 The court applied Harmonised System explanatory notes and the Central Excise Tariff to determine that nuts processed by roasting, oil roasting, salting, seasoning and packing are classifiable under Chapter 20 as preparations of fruit or nuts and are excluded from the nil-rated edible-nut entries of Chapter 8, making Chapter 20 the governing tariff for excise treatment of those processed products. News - Sun, 17 Feb 2008 16:05:00 +0530 https://www.taxtmi.com/news?id=294