https://www.taxtmi.com/caselaws?id=467715 Roasted areca nuts in whole, split and cut forms are classifiable under Heading 2008 19 20 as other roasted nuts and seeds, and not under Chapter 8. The roasting process, involving repeated heating and cooling, was treated as distinct from drying, boiling or mere moderate heat treatment, so Chapter Note 3 to Chapter 8 did not cover it. Chapter Note 1(a) to Chapter 20 excluded only goods prepared or preserved by the processes specified in Chapters 7, 8 or 11, while the HSN Explanatory Notes to Heading 2008 expressly include dry-roasted, oil-roasted and fat-roasted areca or betel nuts. The specific tariff entry prevailed over a general entry, and the common parlance test was held inapplicable where the tariff description is specific. en-us Thu, 19 Sep 2024 00:00:00 +0530 Mon, 30 Mar 2026 21:19:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467715 Roasted areca nuts in whole, split and cut forms are classifiable under Heading 2008 19 20 as other roasted nuts and seeds, and not under Chapter 8. The roasting process, involving repeated heating and cooling, was treated as distinct from drying, boiling or mere moderate heat treatment, so Chapter Note 3 to Chapter 8 did not cover it. Chapter Note 1(a) to Chapter 20 excluded only goods prepared or preserved by the processes specified in Chapters 7, 8 or 11, while the HSN Explanatory Notes to Heading 2008 expressly include dry-roasted, oil-roasted and fat-roasted areca or betel nuts. The specific tariff entry prevailed over a general entry, and the common parlance test was held inapplicable where the tariff description is specific. Case-Laws Customs Thu, 19 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467715