https://www.taxtmi.com/caselaws?id=467452 Roasted areca/betel nuts, after de-husking, roasting and repeated heating and cooling, were treated as preparations of nuts rather than dried nuts for customs classification. The ruling compared Chapter 8 and Chapter 20 of the Customs Tariff and held that roasting is distinct from drying or moderate heat treatment; the HSN Explanatory Notes were used as a safe guide. On that basis, the specific tariff coverage for roasted nuts prevailed over the broader heading for areca nuts, and the goods were classified under Heading 2008, Sub-heading 20081920, not Heading 0802. en-us Mon, 04 Mar 2024 00:00:00 +0530 Tue, 14 Jul 2026 16:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467452 Roasted areca/betel nuts, after de-husking, roasting and repeated heating and cooling, were treated as preparations of nuts rather than dried nuts for customs classification. The ruling compared Chapter 8 and Chapter 20 of the Customs Tariff and held that roasting is distinct from drying or moderate heat treatment; the HSN Explanatory Notes were used as a safe guide. On that basis, the specific tariff coverage for roasted nuts prevailed over the broader heading for areca nuts, and the goods were classified under Heading 2008, Sub-heading 20081920, not Heading 0802. Case-Laws Customs Mon, 04 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467452