https://www.taxtmi.com/caselaws?id=467664 Roasted areca nut, including roasted areca nut cut, was classified under sub-heading 2008 19 20 of the Customs Tariff Act, 1975 as other roasted nuts and seeds, not under heading 0802 as dried areca nuts. The authority applied the tariff scheme by noting that Chapter 8 covers edible fruit and nuts and permits only the processes specifically contemplated in its notes, including moderate heat treatment for preservation or appearance, whereas roasting is excluded. Chapter 20 was preferred because its HSN Explanatory Notes specifically include areca or betel nuts that are dry-roasted, oil-roasted or fat-roasted, and the specific tariff description in heading 2008 prevailed over the more general heading 0802. en-us Mon, 09 Sep 2024 00:00:00 +0530 Sat, 28 Mar 2026 18:44:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467664 Roasted areca nut, including roasted areca nut cut, was classified under sub-heading 2008 19 20 of the Customs Tariff Act, 1975 as other roasted nuts and seeds, not under heading 0802 as dried areca nuts. The authority applied the tariff scheme by noting that Chapter 8 covers edible fruit and nuts and permits only the processes specifically contemplated in its notes, including moderate heat treatment for preservation or appearance, whereas roasting is excluded. Chapter 20 was preferred because its HSN Explanatory Notes specifically include areca or betel nuts that are dry-roasted, oil-roasted or fat-roasted, and the specific tariff description in heading 2008 prevailed over the more general heading 0802. Case-Laws Customs Mon, 09 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467664