https://www.taxtmi.com/caselaws?id=461311 Roasted areca/betel nuts were held classifiable under Tariff Item 2008 19 20 rather than Chapter 08 because roasting is a distinct heat process and Chapter 8 permits only limited preservation or appearance treatments. The HSN Explanatory Notes to Heading 2008 expressly include dry-roasted, oil-roasted and fat-roasted areca or betel nuts, and those notes were treated as a safe guide to tariff interpretation. Applying the principle that a specific entry prevails over a general one, the goods remained within Heading 2008. The classification therefore favoured the assessee. en-us Mon, 16 Oct 2023 00:00:00 +0530 Wed, 26 Mar 2025 15:35:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=461311 Roasted areca/betel nuts were held classifiable under Tariff Item 2008 19 20 rather than Chapter 08 because roasting is a distinct heat process and Chapter 8 permits only limited preservation or appearance treatments. The HSN Explanatory Notes to Heading 2008 expressly include dry-roasted, oil-roasted and fat-roasted areca or betel nuts, and those notes were treated as a safe guide to tariff interpretation. Applying the principle that a specific entry prevails over a general one, the goods remained within Heading 2008. The classification therefore favoured the assessee. Case-Laws Customs Mon, 16 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=461311