<?xml version="1.0" encoding="UTF-8"?>
<?xml-stylesheet type="text/xsl" href="https://www.taxtmi.com/rss_sitemap/rss_feed_blog.xsl?v=1750492856"?>
<rss version="2.0" xmlns:atom="http://www.w3.org/2005/Atom">
  <channel>
    <title>2026 (9) TMI 1046 - CUSTOMS AUTHORITY FOR ADVANCE RULINGS, MUMBAI</title>
    <link>https://www.taxtmi.com/caselaws?id=799020</link>
    <description>Oven-roasted almonds and pistachios fall under CTI 2008 19 91 as other roasted nuts and seeds, because Heading 2008 covers nuts otherwise prepared or preserved and includes dry-roasted, oil-roasted and fat-roasted nuts. Oven-roasted cashew nuts fall under the specific CTI 2008 19 10 entry for roasted, salted, or roasted and salted cashews; the product-specific entry prevails over the general roasted-nuts entry. Preferential-duty treatment for these goods depends on satisfying origin requirements and prescribed documentary conditions, subject to verification by jurisdictional customs authorities at importation.</description>
    <language>en-us</language>
    <pubDate>Thu, 10 Sep 2026 00:00:00 +0530</pubDate>
    <lastBuildDate>Wed, 16 Sep 2026 08:38:39 +0530</lastBuildDate>
    <generator>TaxTMI RSS Generator</generator>
    <atom:link href="https://www.taxtmi.com/rss_feed_blog?id=923464" rel="self" type="application/rss+xml"/>
    <item>
      <title>2026 (9) TMI 1046 - CUSTOMS AUTHORITY FOR ADVANCE RULINGS, MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=799020</link>
      <description>Oven-roasted almonds and pistachios fall under CTI 2008 19 91 as other roasted nuts and seeds, because Heading 2008 covers nuts otherwise prepared or preserved and includes dry-roasted, oil-roasted and fat-roasted nuts. Oven-roasted cashew nuts fall under the specific CTI 2008 19 10 entry for roasted, salted, or roasted and salted cashews; the product-specific entry prevails over the general roasted-nuts entry. Preferential-duty treatment for these goods depends on satisfying origin requirements and prescribed documentary conditions, subject to verification by jurisdictional customs authorities at importation.</description>
      <category>Case-Laws</category>
      <law>Customs</law>
      <pubDate>Thu, 10 Sep 2026 00:00:00 +0530</pubDate>
      <guid isPermaLink="true">https://www.taxtmi.com/caselaws?id=799020</guid>
    </item>
  </channel>
</rss>