https://www.taxtmi.com/caselaws?id=797445 Roasted walnuts fall under Tariff Item 2008 19 91 as other roasted nuts and seeds because roasting is a high-heat process distinct from drying and is not among the processes covered by Chapter 8. Classification follows Rule 1 of the General Rules for Interpretation, the relevant tariff headings and notes, supported by HSN Explanatory Notes and trade understanding. Preferential basic customs-duty treatment under the notified ASEAN-India arrangement is available only where the importer satisfactorily establishes that the goods originate in the relevant notified country under the applicable origin rules and the Customs Rules of Origin framework. en-us Wed, 19 Aug 2026 00:00:00 +0530 Sat, 22 Aug 2026 10:33:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797445 Roasted walnuts fall under Tariff Item 2008 19 91 as other roasted nuts and seeds because roasting is a high-heat process distinct from drying and is not among the processes covered by Chapter 8. Classification follows Rule 1 of the General Rules for Interpretation, the relevant tariff headings and notes, supported by HSN Explanatory Notes and trade understanding. Preferential basic customs-duty treatment under the notified ASEAN-India arrangement is available only where the importer satisfactorily establishes that the goods originate in the relevant notified country under the applicable origin rules and the Customs Rules of Origin framework. Case-Laws Customs Wed, 19 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797445