https://www.taxtmi.com/caselaws?id=467663 Roasted areca nuts subjected to repeated heating and cooling until moisture content fell below 6% were treated as a product with altered physical and chemical characteristics. The tariff distinction between Chapter 8, covering drying and other mild heat treatments, and Heading 2008, covering roasted nuts, led to classification of the goods as roasted areca nuts. The HSN Explanatory Notes to Heading 2008 expressly include dry-roasted, oil-roasted and fat-roasted areca or betel nuts, while the Chapter 8 notes do not specifically cover roasting. Accordingly, roasted areca nuts (whole, split and cut) fall under CTH 20081920 and not under Chapter 08. en-us Fri, 30 Aug 2024 00:00:00 +0530 Sat, 28 Mar 2026 18:44:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467663 Roasted areca nuts subjected to repeated heating and cooling until moisture content fell below 6% were treated as a product with altered physical and chemical characteristics. The tariff distinction between Chapter 8, covering drying and other mild heat treatments, and Heading 2008, covering roasted nuts, led to classification of the goods as roasted areca nuts. The HSN Explanatory Notes to Heading 2008 expressly include dry-roasted, oil-roasted and fat-roasted areca or betel nuts, while the Chapter 8 notes do not specifically cover roasting. Accordingly, roasted areca nuts (whole, split and cut) fall under CTH 20081920 and not under Chapter 08. Case-Laws Customs Fri, 30 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467663