https://www.taxtmi.com/caselaws?id=756104 Roasted areca nut and roasted areca nut cut are classifiable under Heading 2008 19 20 because a specific tariff entry for roasted betel/areca nut prevails over the general entry for dried areca nut under Heading 0802. The Court treated roasting as insufficient to displace the specific classification and relied on the HSN Explanatory Notes as a safe guide in tariff interpretation. Arguments based on moderate heat treatment, moisture content, and packaging were held irrelevant to the classification exercise. The advance ruling was therefore upheld and the challenge failed. en-us Thu, 28 Mar 2024 00:00:00 +0530 Fri, 26 Jul 2024 14:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756104 Roasted areca nut and roasted areca nut cut are classifiable under Heading 2008 19 20 because a specific tariff entry for roasted betel/areca nut prevails over the general entry for dried areca nut under Heading 0802. The Court treated roasting as insufficient to displace the specific classification and relied on the HSN Explanatory Notes as a safe guide in tariff interpretation. Arguments based on moderate heat treatment, moisture content, and packaging were held irrelevant to the classification exercise. The advance ruling was therefore upheld and the challenge failed. Case-Laws Customs Thu, 28 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756104