https://www.taxtmi.com/caselaws?id=467511 Roasted areca nuts, whether whole, cut or ground, are classifiable under Heading 2008 19 20 of Chapter 20 and not under Chapter 08. The ruling applies the HSN Explanatory Notes, Chapter Note 1 to Chapter 20, and Chapter Note 3 to Chapter 8, holding that dry-roasting and related processing take the product out of the category of dried areca nuts. Because the HSN specifically includes dry-roasted, oil-roasted and fat-roasted areca nuts in Heading 2008 19 20, that specific tariff entry prevails over the broader Chapter 08 entry for dried nuts. The product is therefore treated as a prepared or preserved nut for tariff purposes. en-us Fri, 28 Jun 2024 00:00:00 +0530 Sat, 21 Mar 2026 22:41:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467511 Roasted areca nuts, whether whole, cut or ground, are classifiable under Heading 2008 19 20 of Chapter 20 and not under Chapter 08. The ruling applies the HSN Explanatory Notes, Chapter Note 1 to Chapter 20, and Chapter Note 3 to Chapter 8, holding that dry-roasting and related processing take the product out of the category of dried areca nuts. Because the HSN specifically includes dry-roasted, oil-roasted and fat-roasted areca nuts in Heading 2008 19 20, that specific tariff entry prevails over the broader Chapter 08 entry for dried nuts. The product is therefore treated as a prepared or preserved nut for tariff purposes. Case-Laws Customs Fri, 28 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467511