https://www.taxtmi.com/caselaws?id=471937 Roasted areca nuts, whether whole, split or cut, fall under tariff item 2008 19 20 as other roasted nuts and seeds. Chapter 20 covers nuts otherwise prepared or preserved, whereas Chapter 8 is confined to drying, dehydration and moderate heat treatment. Repeated high-temperature roasting and cooling produces changes distinct from the processes permitted for Chapter 8 products. HSN Explanatory Notes expressly include dry-roasted, oil-roasted and fat-roasted areca or betel nuts under heading 2008. The specific tariff entry for roasted nuts prevails over the general entry for dried nuts, without recourse to common parlance. en-us Wed, 21 Aug 2024 00:00:00 +0530 Thu, 24 Sep 2026 14:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471937 Roasted areca nuts, whether whole, split or cut, fall under tariff item 2008 19 20 as other roasted nuts and seeds. Chapter 20 covers nuts otherwise prepared or preserved, whereas Chapter 8 is confined to drying, dehydration and moderate heat treatment. Repeated high-temperature roasting and cooling produces changes distinct from the processes permitted for Chapter 8 products. HSN Explanatory Notes expressly include dry-roasted, oil-roasted and fat-roasted areca or betel nuts under heading 2008. The specific tariff entry for roasted nuts prevails over the general entry for dried nuts, without recourse to common parlance. Case-Laws Customs Wed, 21 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471937