https://www.taxtmi.com/caselaws?id=467512 Roasted areca nuts, whether whole, split or cut, are classified under Heading 2008 19 20 because the tariff expressly provides a specific entry for roasted nuts and the HSN notes include dry-roasted, oil-roasted and fat-roasted areca or betel nuts. Roasting was treated as a distinct process from drying or moderate heat treatment, and the goods were considered materially different from nuts covered by Chapter 8. The specific roasted-nuts entry therefore prevails over the general heading for areca nuts, with the advance ruling confirming classification under Heading 2008 19 20 and not under Chapter 8. en-us Wed, 10 Jul 2024 00:00:00 +0530 Sat, 21 Mar 2026 22:41:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467512 Roasted areca nuts, whether whole, split or cut, are classified under Heading 2008 19 20 because the tariff expressly provides a specific entry for roasted nuts and the HSN notes include dry-roasted, oil-roasted and fat-roasted areca or betel nuts. Roasting was treated as a distinct process from drying or moderate heat treatment, and the goods were considered materially different from nuts covered by Chapter 8. The specific roasted-nuts entry therefore prevails over the general heading for areca nuts, with the advance ruling confirming classification under Heading 2008 19 20 and not under Chapter 8. Case-Laws Customs Wed, 10 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467512