https://www.taxtmi.com/caselaws?id=465566 Roasted cashew, almond and pista nuts were held classifiable under Ch. 20, not Chs. 7/8/11, because roasting is an "other process" not covered by the preparation/preservation processes contemplated in those chapters, and the products are commercially distinct from raw nuts. Applying the rule that a specific tariff entry prevails over a residuary entry, roasted cashew nuts were classified under CTI 2008 1910 (expressly covering roasted cashew nuts), while roasted almond nuts and roasted pista nuts were classified under CTI 2008 1920 as "other nuts" otherwise prepared or preserved. Preferential duty benefits under the cited exemption notifications were held admissible only if the importer satisfies the proper officer that the goods meet the notified country-of-origin requirements. en-us Fri, 28 Feb 2025 00:00:00 +0530 Wed, 31 Dec 2025 10:49:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465566 Roasted cashew, almond and pista nuts were held classifiable under Ch. 20, not Chs. 7/8/11, because roasting is an "other process" not covered by the preparation/preservation processes contemplated in those chapters, and the products are commercially distinct from raw nuts. Applying the rule that a specific tariff entry prevails over a residuary entry, roasted cashew nuts were classified under CTI 2008 1910 (expressly covering roasted cashew nuts), while roasted almond nuts and roasted pista nuts were classified under CTI 2008 1920 as "other nuts" otherwise prepared or preserved. Preferential duty benefits under the cited exemption notifications were held admissible only if the importer satisfies the proper officer that the goods meet the notified country-of-origin requirements. Case-Laws Customs Fri, 28 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465566