https://www.taxtmi.com/caselaws?id=467492 Roasted areca nut, whole or cut, is treated as a roasted nut for tariff purposes because the HSN distinguishes roasting from the moderate heat treatments contemplated by Chapter 8, and the specific heading for roasted nuts prevails over the general nut heading. The text also states that imports from ASEAN member States may qualify for exemption under Notification No. 46/2011-Cus, but only if the importer satisfies the applicable ASEAN-India rules of origin and produces the prescribed certificate of origin and supporting documentation. The benefit is therefore conditional on compliance with the notified origin requirements. en-us Fri, 28 Jun 2024 00:00:00 +0530 Tue, 07 Apr 2026 16:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467492 Roasted areca nut, whole or cut, is treated as a roasted nut for tariff purposes because the HSN distinguishes roasting from the moderate heat treatments contemplated by Chapter 8, and the specific heading for roasted nuts prevails over the general nut heading. The text also states that imports from ASEAN member States may qualify for exemption under Notification No. 46/2011-Cus, but only if the importer satisfies the applicable ASEAN-India rules of origin and produces the prescribed certificate of origin and supporting documentation. The benefit is therefore conditional on compliance with the notified origin requirements. Case-Laws Customs Fri, 28 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467492