https://www.taxtmi.com/caselaws?id=783860 The dominant issue was whether oven-roasted and salted cashew nuts were classifiable under CTH 2008 1910. Applying the applicable Section Notes, the relevant HSN Explanatory Notes, and the interpretative rules governing tariff classification under the Customs Tariff Act, 1975, the authority held that roasting and salting place the goods within the scope of the specified tariff item for prepared nuts. Consequently, the goods were held classifiable under CTI 2008 1910 of the First Schedule to the Customs Tariff Act, 1975. 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=783860 The dominant issue was whether oven-roasted and salted cashew nuts were classifiable under CTH 2008 1910. Applying the applicable Section Notes, the relevant HSN Explanatory Notes, and the interpretative rules governing tariff classification under the Customs Tariff Act, 1975, the authority held that roasting and salting place the goods within the scope of the specified tariff item for prepared nuts. Consequently, the goods were held classifiable under CTI 2008 1910 of the First Schedule to the Customs Tariff Act, 1975. Case-Laws Customs Thu, 21 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783860