https://www.taxtmi.com/caselaws?id=468077 Roasted areca nuts were classified under Heading 2008, sub-heading 20081920, because Chapter 20 expressly covers nuts otherwise prepared or preserved and the HSN Explanatory Notes specifically include dry-roasted, oil-roasted or fat-roasted areca or betel nuts. Roasting was treated as a distinct process from drying or moderate heat treatment, and the specific roasted-nuts entry prevailed over the more general Chapter 8 provisions. The classification was therefore accepted in favour of the applicant. en-us Fri, 27 Dec 2024 00:00:00 +0530 Wed, 15 Apr 2026 20:22:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468077 Roasted areca nuts were classified under Heading 2008, sub-heading 20081920, because Chapter 20 expressly covers nuts otherwise prepared or preserved and the HSN Explanatory Notes specifically include dry-roasted, oil-roasted or fat-roasted areca or betel nuts. Roasting was treated as a distinct process from drying or moderate heat treatment, and the specific roasted-nuts entry prevailed over the more general Chapter 8 provisions. The classification was therefore accepted in favour of the applicant. Case-Laws Customs Fri, 27 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468077