https://www.taxtmi.com/caselaws?id=467895 Roasted areca nuts, whether whole, split or cut, are classifiable under CTH 20081920 because roasting is not the same as drying or a mere Chapter 8 preservation treatment. The tariff and HSN Explanatory Notes specifically include dry-roasted, oil-roasted and fat-roasted areca nuts under heading 2008, and the specific entry prevails over the more general chapter description for dried areca nuts. The authority therefore accepted the applicant's classification claim and rejected treatment under Chapter 08. en-us Thu, 21 Nov 2024 00:00:00 +0530 Wed, 08 Apr 2026 20:27:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467895 Roasted areca nuts, whether whole, split or cut, are classifiable under CTH 20081920 because roasting is not the same as drying or a mere Chapter 8 preservation treatment. The tariff and HSN Explanatory Notes specifically include dry-roasted, oil-roasted and fat-roasted areca nuts under heading 2008, and the specific entry prevails over the more general chapter description for dried areca nuts. The authority therefore accepted the applicant's classification claim and rejected treatment under Chapter 08. Case-Laws Customs Thu, 21 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467895