https://www.taxtmi.com/caselaws?id=783536 Classification turned on whether "oven roasted" nuts fall under Ch. 8 (nuts, fresh/dried) or Ch. 20 (prepared/preserved, incl. roasted), applying GRI 1 and 3(a) with HSN as an interpretive aid. Since Ch. 8 processes do not include roasting and the areca nuts retained moisture content akin to raw nuts, the "oven roasted" areca nuts were held not to be roasted for tariff purposes and were classified under CTH 0802, namely CTI 08028010/08028020/08028030 as applicable. Conversely, "oven roasted" cashew nuts were treated as roasted/prepared nuts and classified under CTH 2008, CTI 20081910, and "oven roasted" walnuts and pista nuts under CTH 2008, CTI 20081991. en-us Mon, 06 Oct 2025 00:00:00 +0530 Thu, 18 Dec 2025 08:01:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783536 Classification turned on whether "oven roasted" nuts fall under Ch. 8 (nuts, fresh/dried) or Ch. 20 (prepared/preserved, incl. roasted), applying GRI 1 and 3(a) with HSN as an interpretive aid. Since Ch. 8 processes do not include roasting and the areca nuts retained moisture content akin to raw nuts, the "oven roasted" areca nuts were held not to be roasted for tariff purposes and were classified under CTH 0802, namely CTI 08028010/08028020/08028030 as applicable. Conversely, "oven roasted" cashew nuts were treated as roasted/prepared nuts and classified under CTH 2008, CTI 20081910, and "oven roasted" walnuts and pista nuts under CTH 2008, CTI 20081991. Case-Laws Customs Mon, 06 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783536