https://www.taxtmi.com/caselaws?id=466334 Roasted areca nuts are classifiable under tariff item 2008 19 20 of the First Schedule to the Customs Tariff Act, 1975, because roasting is a distinct heat process that takes the goods beyond mere drying or provisional preservation under Chapter 8. The tariff scheme and HSN Explanatory Notes for Heading 2008 specifically cover dry-roasted, oil-roasted and fat-roasted areca or betel nuts, and the specific entry for roasted nuts and seeds prevails over the broader Chapter 8 description. The classification therefore falls under Chapter 20 and not under the chapter for dried or provisionally preserved nuts. en-us Thu, 12 Dec 2024 00:00:00 +0530 Mon, 02 Feb 2026 11:13:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466334 Roasted areca nuts are classifiable under tariff item 2008 19 20 of the First Schedule to the Customs Tariff Act, 1975, because roasting is a distinct heat process that takes the goods beyond mere drying or provisional preservation under Chapter 8. The tariff scheme and HSN Explanatory Notes for Heading 2008 specifically cover dry-roasted, oil-roasted and fat-roasted areca or betel nuts, and the specific entry for roasted nuts and seeds prevails over the broader Chapter 8 description. The classification therefore falls under Chapter 20 and not under the chapter for dried or provisionally preserved nuts. Case-Laws Customs Thu, 12 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466334