https://www.taxtmi.com/caselaws?id=763887 AAR Delhi classified provisionally preserved areca nuts (whole and split) under heading 2008 19 20 as "Other Roasted Nuts and Seeds" rather than under Chapter 8 for dried fruits and nuts. The Authority relied on HSN Explanatory Notes stating that dry-roasted, oil-roasted, or fat-roasted nuts fall under Chapter 20. Citing SC precedent in Phil Corporation Ltd., the Authority held that roasting processes are specifically included in Chapter 20 and excluded from Chapter 8, as roasting is not mentioned in Chapter 8's Note 3 as a preservation process. 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 AAR Delhi classified provisionally preserved areca nuts (whole and split) under heading 2008 19 20 as "Other Roasted Nuts and Seeds" rather than under Chapter 8 for dried fruits and nuts. The Authority relied on HSN Explanatory Notes stating that dry-roasted, oil-roasted, or fat-roasted nuts fall under Chapter 20. Citing SC precedent in Phil Corporation Ltd., the Authority held that roasting processes are specifically included in Chapter 20 and excluded from Chapter 8, as roasting is not mentioned in Chapter 8's Note 3 as a preservation process. Case-Laws Customs Thu, 09 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763887