https://www.taxtmi.com/caselaws?id=467781 Roasted areca nuts in whole, split and cut forms were classified under heading 2008 19 20 as other roasted nuts and seeds, not under Chapter 8 of the Customs Tariff. The ruling distinguished dried nuts from roasted nuts, noting that Chapter 8 permits only limited post-drying treatment for preservation or appearance, while roasting causes a more intensive physical and chemical change. It relied on the HSN Explanatory Notes, which expressly include dry-roasted, oil-roasted and fat-roasted areca or betel nuts, and applied the principle that the HSN is a safe guide to tariff classification and that a specific entry prevails over a general one. en-us Tue, 29 Oct 2024 00:00:00 +0530 Thu, 02 Apr 2026 20:18:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467781 Roasted areca nuts in whole, split and cut forms were classified under heading 2008 19 20 as other roasted nuts and seeds, not under Chapter 8 of the Customs Tariff. The ruling distinguished dried nuts from roasted nuts, noting that Chapter 8 permits only limited post-drying treatment for preservation or appearance, while roasting causes a more intensive physical and chemical change. It relied on the HSN Explanatory Notes, which expressly include dry-roasted, oil-roasted and fat-roasted areca or betel nuts, and applied the principle that the HSN is a safe guide to tariff classification and that a specific entry prevails over a general one. Case-Laws Customs Tue, 29 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467781