https://www.taxtmi.com/caselaws?id=763887 Roasted areca or betel nuts, whether whole, split or cut, fall under Tariff Item 2008 19 20 as other roasted nuts and seeds. Chapter 8 permits only limited treatment of dried nuts, including moderate heat treatment for preservation or stabilisation. Repeated high-temperature roasting goes beyond those processes, causing physical and chemical changes and constituting preparation or preservation covered by Chapter 20. HSN Explanatory Notes expressly include dry-, oil- and fat-roasted areca or betel nuts in Heading 2008. The specific classification for roasted nuts prevails over the general Chapter 8 entry for areca nuts. en-us Fri, 10 May 2024 00:00:00 +0530 Tue, 22 Sep 2026 11:22:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763887 Roasted areca or betel nuts, whether whole, split or cut, fall under Tariff Item 2008 19 20 as other roasted nuts and seeds. Chapter 8 permits only limited treatment of dried nuts, including moderate heat treatment for preservation or stabilisation. Repeated high-temperature roasting goes beyond those processes, causing physical and chemical changes and constituting preparation or preservation covered by Chapter 20. HSN Explanatory Notes expressly include dry-, oil- and fat-roasted areca or betel nuts in Heading 2008. The specific classification for roasted nuts prevails over the general Chapter 8 entry for areca nuts. Case-Laws Customs Fri, 10 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763887