https://www.taxtmi.com/caselaws?id=466337 Roasted areca nut processed by repeated high-temperature roasting until the moisture content fell below the stated level was classified outside Chapter 8 and under Heading 2008. The ruling treated roasting as distinct from drying, moderate heat treatment and other preservative treatments contemplated for Chapter 8, and relied on the HSN Explanatory Notes, which expressly include dry-roasted, oil-roasted and fat-roasted areca or betel nuts. Applying the principle that the HSN is a safe guide and that a specific entry prevails over a general entry, the authority held the goods classifiable under sub-heading 20081920 as other roasted nuts and seeds, in favour of the applicant. en-us Wed, 08 Jan 2025 00:00:00 +0530 Wed, 08 Apr 2026 11:55:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466337 Roasted areca nut processed by repeated high-temperature roasting until the moisture content fell below the stated level was classified outside Chapter 8 and under Heading 2008. The ruling treated roasting as distinct from drying, moderate heat treatment and other preservative treatments contemplated for Chapter 8, and relied on the HSN Explanatory Notes, which expressly include dry-roasted, oil-roasted and fat-roasted areca or betel nuts. Applying the principle that the HSN is a safe guide and that a specific entry prevails over a general entry, the authority held the goods classifiable under sub-heading 20081920 as other roasted nuts and seeds, in favour of the applicant. Case-Laws Customs Wed, 08 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466337