https://www.taxtmi.com/caselaws?id=467114 Roasted areca nut or betel nut, whether whole or cut into tukda, split or farcha, is classifiable under tariff item 2008 19 20 of Chapter 20 rather than Chapter 8. The distinction between drying and roasting was decisive: Chapter 8 covers dried goods and treatments directed to preservation or appearance, while roasting causes distinct physical and chemical change. The HSN Explanatory Notes to Heading 2008 specifically include dry-roasted, oil-roasted and fat-roasted areca or betel nuts, supporting Chapter 20 classification. The specific tariff entry for roasted nuts prevails over the general Chapter 8 entry, and common parlance does not override that coverage. en-us Thu, 07 Nov 2024 00:00:00 +0530 Fri, 06 Mar 2026 20:54:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467114 Roasted areca nut or betel nut, whether whole or cut into tukda, split or farcha, is classifiable under tariff item 2008 19 20 of Chapter 20 rather than Chapter 8. The distinction between drying and roasting was decisive: Chapter 8 covers dried goods and treatments directed to preservation or appearance, while roasting causes distinct physical and chemical change. The HSN Explanatory Notes to Heading 2008 specifically include dry-roasted, oil-roasted and fat-roasted areca or betel nuts, supporting Chapter 20 classification. The specific tariff entry for roasted nuts prevails over the general Chapter 8 entry, and common parlance does not override that coverage. Case-Laws Customs Thu, 07 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467114