https://www.taxtmi.com/caselaws?id=467665 Roasted areca nuts are classified under CTH 2008 19 20 as other roasted nuts and seeds, because the tariff entry specifically covers areca or betel nuts that are dry-roasted, oil-roasted or fat-roasted. Chapter 8 applies to dried nuts and only the limited treatments stated in its notes, including moderate heat treatment for preservation or appearance, which does not extend to roasting. The HSN Explanatory Notes are a recognised guide in classification and support the specific heading for roasted nuts over the more general Chapter 8 description. Earlier rulings on roasted areca nuts were treated as applicable, while cases concerning other supari products were distinguished. en-us Wed, 11 Sep 2024 00:00:00 +0530 Sat, 28 Mar 2026 10:16:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467665 Roasted areca nuts are classified under CTH 2008 19 20 as other roasted nuts and seeds, because the tariff entry specifically covers areca or betel nuts that are dry-roasted, oil-roasted or fat-roasted. Chapter 8 applies to dried nuts and only the limited treatments stated in its notes, including moderate heat treatment for preservation or appearance, which does not extend to roasting. The HSN Explanatory Notes are a recognised guide in classification and support the specific heading for roasted nuts over the more general Chapter 8 description. Earlier rulings on roasted areca nuts were treated as applicable, while cases concerning other supari products were distinguished. Case-Laws Customs Wed, 11 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467665