https://www.taxtmi.com/caselaws?id=467997 Roasted areca nuts undergo a process that goes beyond the limited preservation treatments contemplated in Chapter 08, because repeated high-temperature heating and cooling materially changes the product. The HSN Explanatory Notes specifically include roasted areca nuts under Heading 2008, and the specific tariff entry for roasted nuts prevails over the general heading for dried nuts. Common parlance was found unhelpful where the tariff text and HSN guidance directly covered the product. Roasted areca nuts were therefore classifiable under Heading 2008 19 20 and not under Chapter 08. en-us Thu, 05 Dec 2024 00:00:00 +0530 Sat, 11 Apr 2026 15:51:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467997 Roasted areca nuts undergo a process that goes beyond the limited preservation treatments contemplated in Chapter 08, because repeated high-temperature heating and cooling materially changes the product. The HSN Explanatory Notes specifically include roasted areca nuts under Heading 2008, and the specific tariff entry for roasted nuts prevails over the general heading for dried nuts. Common parlance was found unhelpful where the tariff text and HSN guidance directly covered the product. Roasted areca nuts were therefore classifiable under Heading 2008 19 20 and not under Chapter 08. Case-Laws Customs Thu, 05 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467997