https://www.taxtmi.com/caselaws?id=795318 Oven-roasted pistachios and almonds are classified under CTI 2008 19 91 because Heading 2008 covers prepared or preserved nuts and the HSN Explanatory Notes include dry-, oil- and fat-roasted nuts; roasting is distinct from Chapter 8 drying or preservation. Oven-roasted cashew nuts fall under the specific CTI 2008 19 10 entry for roasted or salted cashews, which prevails over a residual entry. Preferential basic customs duty treatment under Notification No. 46/2011-Cus applies only where the importer satisfactorily establishes qualifying preferential origin under the applicable ASEAN-India rules and origin-administration requirements. en-us Fri, 17 Jul 2026 00:00:00 +0530 Tue, 21 Jul 2026 08:32:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795318 Oven-roasted pistachios and almonds are classified under CTI 2008 19 91 because Heading 2008 covers prepared or preserved nuts and the HSN Explanatory Notes include dry-, oil- and fat-roasted nuts; roasting is distinct from Chapter 8 drying or preservation. Oven-roasted cashew nuts fall under the specific CTI 2008 19 10 entry for roasted or salted cashews, which prevails over a residual entry. Preferential basic customs duty treatment under Notification No. 46/2011-Cus applies only where the importer satisfactorily establishes qualifying preferential origin under the applicable ASEAN-India rules and origin-administration requirements. Case-Laws Customs Fri, 17 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795318