https://www.taxtmi.com/caselaws?id=467080 Classification of roasted betelnut (areca nut), whole or cut, turns on tariff heading text, Chapter and Section Notes and the General Rules for Interpretation; HSN Explanatory Notes are a guiding aid. The analysis applies the specific-over-general principle: a tariff entry expressly covering dry roasted or oil roasted nuts governs where present. Roasting is treated as a more severe heat process than mere drying or moderate heat treatment in chapter notes, producing different chemical/physical change. Resultantly, roasted areca nuts are classifiable as prepared/roasted nuts under the tariff entry for roasted nuts in chapter 20. en-us Wed, 27 Nov 2024 00:00:00 +0530 Thu, 05 Mar 2026 19:17:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467080 Classification of roasted betelnut (areca nut), whole or cut, turns on tariff heading text, Chapter and Section Notes and the General Rules for Interpretation; HSN Explanatory Notes are a guiding aid. The analysis applies the specific-over-general principle: a tariff entry expressly covering dry roasted or oil roasted nuts governs where present. Roasting is treated as a more severe heat process than mere drying or moderate heat treatment in chapter notes, producing different chemical/physical change. Resultantly, roasted areca nuts are classifiable as prepared/roasted nuts under the tariff entry for roasted nuts in chapter 20. Case-Laws Customs Wed, 27 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467080