https://www.taxtmi.com/caselaws?id=467449 Roasted areca nut in whole, split and cut form was held classifiable under Heading 2008, not Chapter 8. The Authority reasoned that Chapter 8 covers dried or only moderately heat-treated nuts and does not specifically include roasting, whereas roasting is a distinct and more severe process. It relied on Note 3 to Chapter 8, the HSN Explanatory Notes, and the specific inclusion in Heading 2008 of dry-roasted, oil-roasted and fat-roasted almonds, groundnuts, areca or betel nuts and other nuts. Applying the HSN as a safe guide and the rule that a specific entry prevails over a general one, the product was classified under tariff item 20081920. en-us Wed, 28 Feb 2024 00:00:00 +0530 Thu, 19 Mar 2026 12:08:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467449 Roasted areca nut in whole, split and cut form was held classifiable under Heading 2008, not Chapter 8. The Authority reasoned that Chapter 8 covers dried or only moderately heat-treated nuts and does not specifically include roasting, whereas roasting is a distinct and more severe process. It relied on Note 3 to Chapter 8, the HSN Explanatory Notes, and the specific inclusion in Heading 2008 of dry-roasted, oil-roasted and fat-roasted almonds, groundnuts, areca or betel nuts and other nuts. Applying the HSN as a safe guide and the rule that a specific entry prevails over a general one, the product was classified under tariff item 20081920. Case-Laws Customs Wed, 28 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467449