https://www.taxtmi.com/caselaws?id=441513 Roasted areca nut or betel nut, whether whole, split or cut, is classified under heading 2008 19 20 because Chapter 20 specifically covers roasted nuts and the HSN notes expressly include roasted areca or betel nut. The Court held that roasting is a distinct process from drying or boiling, so Chapter 8, which covers fresh or dried areca nuts, does not apply. It further held that the common parlance test cannot displace the specific tariff entry, and that the Revenue's relied-on precedents were inapposite because they dealt with boiling, drying, or supari preparation rather than roasted areca nuts. The advance ruling was upheld. en-us Tue, 01 Aug 2023 00:00:00 +0530 Tue, 14 Apr 2026 14:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441513 Roasted areca nut or betel nut, whether whole, split or cut, is classified under heading 2008 19 20 because Chapter 20 specifically covers roasted nuts and the HSN notes expressly include roasted areca or betel nut. The Court held that roasting is a distinct process from drying or boiling, so Chapter 8, which covers fresh or dried areca nuts, does not apply. It further held that the common parlance test cannot displace the specific tariff entry, and that the Revenue's relied-on precedents were inapposite because they dealt with boiling, drying, or supari preparation rather than roasted areca nuts. The advance ruling was upheld. Case-Laws Customs Tue, 01 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441513