https://www.taxtmi.com/article/detailed?id=16868 Cashew nut is treated in trade, commerce and common parlance as a dry fruit, even though the edible cashew kernel is botanically the seed of the cashew plant's true fruit. The commercial meaning of dry fruit extends beyond dried fleshy fruits to edible nuts such as almonds, walnuts, pistachios and cashew nuts. Food laws, export practice, packaging standards and customs classifications also support this understanding. Unless a statute, notification, exemption or commercial instrument expressly provides otherwise, dry fruits includes cashew nut. en-us Wed, 08 Jul 2026 09:09:51 +0530 Wed, 08 Jul 2026 09:10:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16868 Cashew nut is treated in trade, commerce and common parlance as a dry fruit, even though the edible cashew kernel is botanically the seed of the cashew plant's true fruit. The commercial meaning of dry fruit extends beyond dried fleshy fruits to edible nuts such as almonds, walnuts, pistachios and cashew nuts. Food laws, export practice, packaging standards and customs classifications also support this understanding. Unless a statute, notification, exemption or commercial instrument expressly provides otherwise, dry fruits includes cashew nut. Articles Service Tax Wed, 08 Jul 2026 09:09:51 +0530 https://www.taxtmi.com/article/detailed?id=16868