https://www.taxtmi.com/caselaws?id=772912 The HC ruled on classification of imported roasted areca nuts, determining whether they fall under CTH 2008 19 20 or CTH 080280. The court held that roasting is a distinct process involving severe heat treatment (150^0C) causing chemical and physical changes, unlike the moderate heat treatment or drying processes covered under Chapter 8. The court found roasted areca nuts properly classified under Chapter 20 (CTH 2008 19 20). Additionally, the court criticized the department's improper sample collection procedures conducted without the importer's knowledge and failure to provide sealed samples, finding the seizure motivated by mala fide. The appeal was allowed, directing release of the imported roasted areca nuts. en-us Fri, 30 May 2025 00:00:00 +0530 Mon, 16 Jun 2025 08:38:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772912 The HC ruled on classification of imported roasted areca nuts, determining whether they fall under CTH 2008 19 20 or CTH 080280. The court held that roasting is a distinct process involving severe heat treatment (150^0C) causing chemical and physical changes, unlike the moderate heat treatment or drying processes covered under Chapter 8. The court found roasted areca nuts properly classified under Chapter 20 (CTH 2008 19 20). Additionally, the court criticized the department's improper sample collection procedures conducted without the importer's knowledge and failure to provide sealed samples, finding the seizure motivated by mala fide. The appeal was allowed, directing release of the imported roasted areca nuts. Case-Laws Customs Fri, 30 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772912