https://www.taxtmi.com/caselaws?id=461312 Roasted areca/betel nuts are classifiable under CTH 2008 19 20 as roasted nuts and seeds. Chapter 8 does not apply because roasting is treated as a materially different process from drying or limited preservation and changes the character of the goods. Chapter 20 applies because the HSN Explanatory Notes to Heading 2008 specifically include dry-roasted, oil-roasted and fat-roasted areca or betel nuts, and the specific tariff description prevails over broader general or residual entries. Chapter 21 is excluded because the goods are already covered by the specific roasted-nuts heading. en-us Fri, 17 Nov 2023 00:00:00 +0530 Thu, 27 Mar 2025 18:57:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=461312 Roasted areca/betel nuts are classifiable under CTH 2008 19 20 as roasted nuts and seeds. Chapter 8 does not apply because roasting is treated as a materially different process from drying or limited preservation and changes the character of the goods. Chapter 20 applies because the HSN Explanatory Notes to Heading 2008 specifically include dry-roasted, oil-roasted and fat-roasted areca or betel nuts, and the specific tariff description prevails over broader general or residual entries. Chapter 21 is excluded because the goods are already covered by the specific roasted-nuts heading. Case-Laws Customs Fri, 17 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=461312