https://www.taxtmi.com/caselaws?id=788706 Tariff classification of oven-roasted nuts turns on the specific tariff description, Section and Chapter Notes, and the HSN Explanatory Notes, with roasting recognised as keeping roasted cashew nuts within the express entry for roasted cashew nuts and placing roasted almond nuts and roasted pistachios under Heading 2008 as other roasted nuts and seeds. Areca nuts with moisture content of 10% to 15% are treated as not answering the claimed roasted description and remain classifiable under the areca nut entry in Chapter 8, with sub-classification depending on form. Exemption under Notification No. 46/2011-Cus is conditional and applies only if the importer proves the required origin under the applicable rules. en-us Mon, 23 Mar 2026 00:00:00 +0530 Fri, 27 Mar 2026 08:52:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788706 Tariff classification of oven-roasted nuts turns on the specific tariff description, Section and Chapter Notes, and the HSN Explanatory Notes, with roasting recognised as keeping roasted cashew nuts within the express entry for roasted cashew nuts and placing roasted almond nuts and roasted pistachios under Heading 2008 as other roasted nuts and seeds. Areca nuts with moisture content of 10% to 15% are treated as not answering the claimed roasted description and remain classifiable under the areca nut entry in Chapter 8, with sub-classification depending on form. Exemption under Notification No. 46/2011-Cus is conditional and applies only if the importer proves the required origin under the applicable rules. Case-Laws Customs Mon, 23 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788706