https://www.taxtmi.com/caselaws?id=465559 The dominant issue was whether roasted areca nuts boiled in catechu water are classifiable as "other roasted nuts" under CTH 2008 or as "Pan Masala" under CTH 2106. Applying the HSN Explanatory Notes, the authority held that dry/oil/fat-roasting per se is contemplated by heading 2008, but boiling in catechu water is a distinct process that materially alters the product's colour, texture, flavour and composition through absorption of catechu. Treating catechu as a significant ingredient, the goods were found to constitute a distinct preparation meeting Supplementary Note 1 to Chapter 21, attracting classification as Pan Masala. Consequently, the goods were held classifiable under CTI 21069020, not under CTI 20081920. en-us Thu, 20 Feb 2025 00:00:00 +0530 Wed, 31 Dec 2025 09:18:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465559 The dominant issue was whether roasted areca nuts boiled in catechu water are classifiable as "other roasted nuts" under CTH 2008 or as "Pan Masala" under CTH 2106. Applying the HSN Explanatory Notes, the authority held that dry/oil/fat-roasting per se is contemplated by heading 2008, but boiling in catechu water is a distinct process that materially alters the product's colour, texture, flavour and composition through absorption of catechu. Treating catechu as a significant ingredient, the goods were found to constitute a distinct preparation meeting Supplementary Note 1 to Chapter 21, attracting classification as Pan Masala. Consequently, the goods were held classifiable under CTI 21069020, not under CTI 20081920. Case-Laws Customs Thu, 20 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465559