https://www.taxtmi.com/caselaws?id=467531 Roasted areca nuts, including whole, split and cut forms, are classifiable under CTH 2008 19 20 as other roasted nuts and seeds, not under Chapter 08 as dried areca nuts. The Authority treated roasting as a distinct heat process beyond the limited treatments contemplated for Chapter 8, which cover drying and similar preservation or stabilisation methods. It relied on the HSN Explanatory Notes, which expressly include dry-roasted, oil-roasted and fat-roasted areca or betel nuts under heading 2008, and applied the settled principle that HSN notes are a safe guide to tariff classification. The specific roasted-nuts heading prevailed over the more general Chapter 08 description. en-us Mon, 27 May 2024 00:00:00 +0530 Thu, 19 Mar 2026 17:46:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467531 Roasted areca nuts, including whole, split and cut forms, are classifiable under CTH 2008 19 20 as other roasted nuts and seeds, not under Chapter 08 as dried areca nuts. The Authority treated roasting as a distinct heat process beyond the limited treatments contemplated for Chapter 8, which cover drying and similar preservation or stabilisation methods. It relied on the HSN Explanatory Notes, which expressly include dry-roasted, oil-roasted and fat-roasted areca or betel nuts under heading 2008, and applied the settled principle that HSN notes are a safe guide to tariff classification. The specific roasted-nuts heading prevailed over the more general Chapter 08 description. Case-Laws Customs Mon, 27 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467531