https://www.taxtmi.com/caselaws?id=467894 Roasted areca nuts, including whole, split and cut forms, are classified under Heading 2008 as other roasted nuts and seeds, not under Chapter 08 as dried or otherwise preserved areca nuts. The classification turns on the nature of roasting, which is treated as a distinct severe heat process and not as drying or the moderate heat treatment contemplated for Chapter 8. The HSN Explanatory Notes specifically include dry-roasted, oil-roasted and fat-roasted areca nuts, and that specific tariff description prevails over the broader Chapter 08 entry. On that basis, the goods fall within sub-heading 20081920. 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=467894 Roasted areca nuts, including whole, split and cut forms, are classified under Heading 2008 as other roasted nuts and seeds, not under Chapter 08 as dried or otherwise preserved areca nuts. The classification turns on the nature of roasting, which is treated as a distinct severe heat process and not as drying or the moderate heat treatment contemplated for Chapter 8. The HSN Explanatory Notes specifically include dry-roasted, oil-roasted and fat-roasted areca nuts, and that specific tariff description prevails over the broader Chapter 08 entry. On that basis, the goods fall within sub-heading 20081920. Case-Laws Customs Thu, 21 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467894