https://www.taxtmi.com/caselaws?id=467476 Roasted areca and betel nuts, whether whole, split or cut, fall under Tariff Item 2008 19 20 as other roasted nuts and seeds. Chapter 20 covers nuts prepared or preserved by processes not specified in Chapter 8. Repeated high-temperature roasting with cooling cycles that substantially reduces moisture constitutes severe heat treatment, rather than drying, dehydration or the moderate heat treatment permitted by Chapter Note 3 to Chapter 8. HSN Explanatory Notes specifically place dry-roasted, oil-roasted and fat-roasted areca or betel nuts in Heading 2008, supporting classification under Chapter 20. en-us Fri, 10 May 2024 00:00:00 +0530 Tue, 22 Sep 2026 11:25:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467476 Roasted areca and betel nuts, whether whole, split or cut, fall under Tariff Item 2008 19 20 as other roasted nuts and seeds. Chapter 20 covers nuts prepared or preserved by processes not specified in Chapter 8. Repeated high-temperature roasting with cooling cycles that substantially reduces moisture constitutes severe heat treatment, rather than drying, dehydration or the moderate heat treatment permitted by Chapter Note 3 to Chapter 8. HSN Explanatory Notes specifically place dry-roasted, oil-roasted and fat-roasted areca or betel nuts in Heading 2008, supporting classification under Chapter 20. Case-Laws Customs Fri, 10 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467476