https://www.taxtmi.com/caselaws?id=467107 Tariff classification is clarified: oven roasted areca nuts fall under Customs Tariff Heading for roasted nuts and oven roasted and salted cashew nuts fall under the cashew roasted subheading, because roasting materially alters product characteristics and HSN Explanatory Notes expressly include dry/oil/fat-roasted nuts; classification follows the specific HSN entries and GRI. Operative tariff outcomes are affirmed in favour of the applicant. Preferential relief under Notification No. 26/2000-Cus is available only for Sri Lanka-origin oven roasted areca nuts, and Sr. No. 172 of Notification No. 46/2011-Cus is available for specified ASEAN-origin areca and cashew nuts, each subject to rules of origin and procedural compliance. en-us Thu, 06 Jun 2024 00:00:00 +0530 Fri, 06 Mar 2026 16:46:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467107 Tariff classification is clarified: oven roasted areca nuts fall under Customs Tariff Heading for roasted nuts and oven roasted and salted cashew nuts fall under the cashew roasted subheading, because roasting materially alters product characteristics and HSN Explanatory Notes expressly include dry/oil/fat-roasted nuts; classification follows the specific HSN entries and GRI. Operative tariff outcomes are affirmed in favour of the applicant. Preferential relief under Notification No. 26/2000-Cus is available only for Sri Lanka-origin oven roasted areca nuts, and Sr. No. 172 of Notification No. 46/2011-Cus is available for specified ASEAN-origin areca and cashew nuts, each subject to rules of origin and procedural compliance. Case-Laws Customs Thu, 06 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467107