https://www.taxtmi.com/caselaws?id=765772 Roasted areca nuts, whether whole or cut/split, were held classifiable under CTH 2008 19 20 in Chapter 20, not Chapter 08, because roasting is not a process covered by Chapter 8 and is distinct from the drying or dehydration treatments contemplated there. Chapter Note 1 to Chapter 20 was read as excluding only products prepared or preserved by the processes specified in Chapters 7, 8 or 11, while the HSN Explanatory Notes to Heading 2008 specifically include dry-roasted, oil-roasted and fat-roasted areca or betel nuts. Applying the rule that a specific entry prevails over a general entry, the authority distinguished cases on boiled or dried betel nuts. en-us Fri, 19 Jul 2024 00:00:00 +0530 Mon, 10 Feb 2025 07:50:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765772 Roasted areca nuts, whether whole or cut/split, were held classifiable under CTH 2008 19 20 in Chapter 20, not Chapter 08, because roasting is not a process covered by Chapter 8 and is distinct from the drying or dehydration treatments contemplated there. Chapter Note 1 to Chapter 20 was read as excluding only products prepared or preserved by the processes specified in Chapters 7, 8 or 11, while the HSN Explanatory Notes to Heading 2008 specifically include dry-roasted, oil-roasted and fat-roasted areca or betel nuts. Applying the rule that a specific entry prevails over a general entry, the authority distinguished cases on boiled or dried betel nuts. Case-Laws Customs Fri, 19 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765772