https://www.taxtmi.com/caselaws?id=467694 Roasted areca nuts, whether whole, split or cut, were classified under sub-heading 20081920 as other roasted nuts and seeds. The classification turned on the relative scope of Chapter 8 and Chapter 20 of the Customs Tariff Act, read with the General Rules for Interpretation. Chapter 8 covers chilling, steaming, boiling, drying and similar moderate heat treatment for preservation or stabilisation, but not roasting. Chapter 20, supported by the HSN Explanatory Notes, specifically includes dry-roasted, oil-roasted and fat-roasted areca or betel nuts, so the specific roasted-nuts entry prevailed over the broader dried-nuts entry. en-us Mon, 30 Sep 2024 00:00:00 +0530 Mon, 30 Mar 2026 19:50:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467694 Roasted areca nuts, whether whole, split or cut, were classified under sub-heading 20081920 as other roasted nuts and seeds. The classification turned on the relative scope of Chapter 8 and Chapter 20 of the Customs Tariff Act, read with the General Rules for Interpretation. Chapter 8 covers chilling, steaming, boiling, drying and similar moderate heat treatment for preservation or stabilisation, but not roasting. Chapter 20, supported by the HSN Explanatory Notes, specifically includes dry-roasted, oil-roasted and fat-roasted areca or betel nuts, so the specific roasted-nuts entry prevailed over the broader dried-nuts entry. Case-Laws Customs Mon, 30 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467694