https://www.taxtmi.com/caselaws?id=467782 Roasted areca nut, whether whole, cut or split, is classifiable under Heading 2008 19 20 as other roasted nuts and seeds, not under Heading 0802 as areca nuts. The classification turns on the scope of Chapters 8 and 20 of the Customs Tariff Act: Chapter 8 is limited to drying and similar moderate treatments that preserve the character of the nut, whereas roasting is a severe heat process that changes its physical and chemical character. HSN Explanatory Notes support inclusion of dry-roasted, oil-roasted and fat-roasted areca nuts in Heading 2008, and the specific tariff entry prevails over the general entry. en-us Fri, 01 Nov 2024 00:00:00 +0530 Thu, 02 Apr 2026 20:18:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467782 Roasted areca nut, whether whole, cut or split, is classifiable under Heading 2008 19 20 as other roasted nuts and seeds, not under Heading 0802 as areca nuts. The classification turns on the scope of Chapters 8 and 20 of the Customs Tariff Act: Chapter 8 is limited to drying and similar moderate treatments that preserve the character of the nut, whereas roasting is a severe heat process that changes its physical and chemical character. HSN Explanatory Notes support inclusion of dry-roasted, oil-roasted and fat-roasted areca nuts in Heading 2008, and the specific tariff entry prevails over the general entry. Case-Laws Customs Fri, 01 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467782