https://www.taxtmi.com/caselaws?id=763887 Roasting of areca nut is a severe heat treatment and not the kind of moderate heat, dehydration or preservation process contemplated by Chapter 8, so roasted areca nut does not fall there. Chapter Note 1(a) to Chapter 20 excludes only goods prepared or preserved by the processes specified in Chapters 7, 8 or 11, and the HSN Explanatory Notes specifically include dry-roasted, oil-roasted and fat-roasted areca nuts under Heading 2008. Because the specific tariff entry for roasted areca nut prevails over the general classification, roasted areca nut in whole, split and cut form is classifiable under Heading 2008 19 20 of Chapter 20. en-us Thu, 09 May 2024 00:00:00 +0530 Mon, 30 Dec 2024 09:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763887 Roasting of areca nut is a severe heat treatment and not the kind of moderate heat, dehydration or preservation process contemplated by Chapter 8, so roasted areca nut does not fall there. Chapter Note 1(a) to Chapter 20 excludes only goods prepared or preserved by the processes specified in Chapters 7, 8 or 11, and the HSN Explanatory Notes specifically include dry-roasted, oil-roasted and fat-roasted areca nuts under Heading 2008. Because the specific tariff entry for roasted areca nut prevails over the general classification, roasted areca nut in whole, split and cut form is classifiable under Heading 2008 19 20 of Chapter 20. Case-Laws Customs Thu, 09 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763887