https://www.taxtmi.com/caselaws?id=467804 Roasted areca nuts, whether whole, cut or split, were classified under sub-heading 2008 19 20 because roasting was treated as preparation distinct from drying or moderate heat treatment under Chapter 8. The classification analysis applied Chapter 8, Chapter 20, the relevant chapter notes and HSN Explanatory Notes, which expressly refer to dry-roasted, oil-roasted and fat-roasted areca nuts under Heading 2008. The specific tariff description for roasted nuts was preferred over the general entry for areca nuts, making the roasted product classifiable as prepared or preserved nuts for customs purposes. en-us Fri, 01 Nov 2024 00:00:00 +0530 Sat, 04 Apr 2026 08:51:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467804 Roasted areca nuts, whether whole, cut or split, were classified under sub-heading 2008 19 20 because roasting was treated as preparation distinct from drying or moderate heat treatment under Chapter 8. The classification analysis applied Chapter 8, Chapter 20, the relevant chapter notes and HSN Explanatory Notes, which expressly refer to dry-roasted, oil-roasted and fat-roasted areca nuts under Heading 2008. The specific tariff description for roasted nuts was preferred over the general entry for areca nuts, making the roasted product classifiable as prepared or preserved nuts for customs purposes. Case-Laws Customs Fri, 01 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467804