https://www.taxtmi.com/caselaws?id=783861 The dominant issue was the correct tariff classification of roasted cashew nuts under the First Schedule to the Customs Tariff Act, 1975. Applying the relevant Section Notes, HSN Explanatory Notes, applicable interpretive rules and notifications, and considering inputs from the jurisdictional commissionerates, the authority determined that roasted cashew nuts fall within the scope of CTI 2008 1910. Consequently, the goods were held to be rightly classifiable under CTI 2008 1910 and not under any alternative 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 The dominant issue was the correct tariff classification of roasted cashew nuts under the First Schedule to the Customs Tariff Act, 1975. Applying the relevant Section Notes, HSN Explanatory Notes, applicable interpretive rules and notifications, and considering inputs from the jurisdictional commissionerates, the authority determined that roasted cashew nuts fall within the scope of CTI 2008 1910. Consequently, the goods were held to be rightly classifiable under CTI 2008 1910 and not under any alternative classification. Case-Laws Customs Thu, 21 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783861