https://www.taxtmi.com/caselaws?id=783861 Roasted cashew nuts are classifiable under CTI 20081910 because Heading 2008 specifically covers cashew nut, roasted, salted or roasted and salted, and the General Rules for Interpretation together with the HSN Explanatory Notes support that specific classification. Roasting creates a distinct prepared product that is not covered by the Chapter 8 treatment of fresh or dried nuts, so the specific tariff entry prevails over any broader or residuary classification. en-us Thu, 21 Aug 2025 00:00:00 +0530 Wed, 24 Dec 2025 07:51:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783861 Roasted cashew nuts are classifiable under CTI 20081910 because Heading 2008 specifically covers cashew nut, roasted, salted or roasted and salted, and the General Rules for Interpretation together with the HSN Explanatory Notes support that specific classification. Roasting creates a distinct prepared product that is not covered by the Chapter 8 treatment of fresh or dried nuts, so the specific tariff entry prevails over any broader or residuary classification. Case-Laws Customs Thu, 21 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783861