https://www.taxtmi.com/caselaws?id=471935 Roasted areca nuts, whether whole, split or cut, fall under Tariff Item 2008 19 20 as other roasted nuts and seeds. Roasting involves severe heat treatment causing physical and chemical changes and is distinct from drying or moderate heat treatment permitted for Chapter 8 products. Repeated heating and cooling at about 150 C is not a process contemplated by Chapter Note 3 to Chapter 8. Chapter 20 covers nuts otherwise prepared or preserved by processes outside Chapters 7, 8 and 11, while the HSN Explanatory Notes specifically include dry-roasted, oil-roasted and fat-roasted areca or betel nuts under Heading 2008. The specific roasted-nuts entry prevails over general Chapter 8 entries. en-us Sat, 27 Jul 2024 00:00:00 +0530 Thu, 24 Sep 2026 11:21:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471935 Roasted areca nuts, whether whole, split or cut, fall under Tariff Item 2008 19 20 as other roasted nuts and seeds. Roasting involves severe heat treatment causing physical and chemical changes and is distinct from drying or moderate heat treatment permitted for Chapter 8 products. Repeated heating and cooling at about 150 C is not a process contemplated by Chapter Note 3 to Chapter 8. Chapter 20 covers nuts otherwise prepared or preserved by processes outside Chapters 7, 8 and 11, while the HSN Explanatory Notes specifically include dry-roasted, oil-roasted and fat-roasted areca or betel nuts under Heading 2008. The specific roasted-nuts entry prevails over general Chapter 8 entries. Case-Laws Customs Sat, 27 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471935