https://www.taxtmi.com/caselaws?id=783857 Cashew nuts are classified by their essential character and the most specific tariff entry, not by a residuary heading. Nitrogen-packed provisionally preserved cashew nuts were treated as fresh-preserving packaging rather than provisional preservation, so they fell under heading 0801 as dried nuts, specifically CTI 08013210. Roasted cashew nuts were held to undergo a preparation process covered by heading 2008 and classified under CTI 08081910. Shelled diced cashew nuts were also treated as dried cashew kernels within heading 0801, with the claimed diced-versus-broken distinction rejected in favour of the specific broken-kernel entry, not the residuary classification. en-us Mon, 28 Jul 2025 00:00:00 +0530 Wed, 24 Dec 2025 07:51:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783857 Cashew nuts are classified by their essential character and the most specific tariff entry, not by a residuary heading. Nitrogen-packed provisionally preserved cashew nuts were treated as fresh-preserving packaging rather than provisional preservation, so they fell under heading 0801 as dried nuts, specifically CTI 08013210. Roasted cashew nuts were held to undergo a preparation process covered by heading 2008 and classified under CTI 08081910. Shelled diced cashew nuts were also treated as dried cashew kernels within heading 0801, with the claimed diced-versus-broken distinction rejected in favour of the specific broken-kernel entry, not the residuary classification. Case-Laws Customs Mon, 28 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783857