https://www.taxtmi.com/caselaws?id=783946 Classification of roasted nuts turned on the tariff description, chapter notes and HSN Explanatory Notes. Roasted areca nuts were held to retain the character of goods under heading 0802 because the roasting process and moisture content did not remove them from the dried-nut category. Roasted cashew nuts, roasted almond nuts and roasted pista nuts were held classifiable under heading 2008, with the specific roasted-nut entry prevailing over a general classification and the residual heading covering other roasted nuts. Notification benefits were available for those goods only if the prescribed country-of-origin conditions were satisfied. en-us Wed, 23 Jul 2025 00:00:00 +0530 Fri, 26 Dec 2025 07:18:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783946 Classification of roasted nuts turned on the tariff description, chapter notes and HSN Explanatory Notes. Roasted areca nuts were held to retain the character of goods under heading 0802 because the roasting process and moisture content did not remove them from the dried-nut category. Roasted cashew nuts, roasted almond nuts and roasted pista nuts were held classifiable under heading 2008, with the specific roasted-nut entry prevailing over a general classification and the residual heading covering other roasted nuts. Notification benefits were available for those goods only if the prescribed country-of-origin conditions were satisfied. Case-Laws Customs Wed, 23 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783946