https://www.taxtmi.com/caselaws?id=467896 Roasted areca nuts, whether whole, split or cut, are classified under sub-heading 20081920 as other roasted nuts and seeds, not under Chapter 08. Chapter 8 applies to dried nuts and only limited treatments for preservation or appearance, while Heading 2008 covers nuts otherwise prepared or preserved; the HSN Explanatory Notes expressly include dry-roasted, oil-roasted and fat-roasted areca or betel nuts. The ruling treated roasting as a severe heat process distinct from mere drying or preservation and applied the principle that a specific tariff entry prevails over a general one. en-us Thu, 05 Dec 2024 00:00:00 +0530 Wed, 08 Apr 2026 20:27:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467896 Roasted areca nuts, whether whole, split or cut, are classified under sub-heading 20081920 as other roasted nuts and seeds, not under Chapter 08. Chapter 8 applies to dried nuts and only limited treatments for preservation or appearance, while Heading 2008 covers nuts otherwise prepared or preserved; the HSN Explanatory Notes expressly include dry-roasted, oil-roasted and fat-roasted areca or betel nuts. The ruling treated roasting as a severe heat process distinct from mere drying or preservation and applied the principle that a specific tariff entry prevails over a general one. Case-Laws Customs Thu, 05 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467896