https://www.taxtmi.com/caselaws?id=783857 Whether imported diced/broken cashew kernels, including nitrogen-treated "provisionally preserved" kernels, are classifiable under Ch. 8 or as preserved preparations was determined by applying GRI 1 and the relevant Section/Chapter Notes; nitrogen packing was held not to be a recognised preservation method under the Tariff/HSN and the product retained the character of dried nuts, so it was classified as "broken cashew kernel" under CTH 0801, specifically CTI 08013210. Whether roasted diced/broken cashew nuts fall under Ch. 8 was decided by HSN Notes treating roasted nut pieces as preparations, resulting in classification under CTH 2008, specifically CTI 20081910. Whether shelled, dried diced/broken cashews constitute "preparation" was rejected as mere shell removal and drying retained dried-nut character, so CTI 08013210 applied. 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 Whether imported diced/broken cashew kernels, including nitrogen-treated "provisionally preserved" kernels, are classifiable under Ch. 8 or as preserved preparations was determined by applying GRI 1 and the relevant Section/Chapter Notes; nitrogen packing was held not to be a recognised preservation method under the Tariff/HSN and the product retained the character of dried nuts, so it was classified as "broken cashew kernel" under CTH 0801, specifically CTI 08013210. Whether roasted diced/broken cashew nuts fall under Ch. 8 was decided by HSN Notes treating roasted nut pieces as preparations, resulting in classification under CTH 2008, specifically CTI 20081910. Whether shelled, dried diced/broken cashews constitute "preparation" was rejected as mere shell removal and drying retained dried-nut character, so CTI 08013210 applied. Case-Laws Customs Mon, 28 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783857