TaxTMI 
TaxTMI 
2023 (6) TMI 653
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.... Section 2811 (1) of the Customs Act, 1962 (hereinafter referred to as the 'Act'). The applicant is seeking advance ruling on the classification "Roasted Areca Nuts" for imports through ports of Nhava Sheva, Dist, Raigad, Maharashtra, Chennai-II Customs Commissionerate, Chennai and Krishnapatanam port, Dist. Nellore falling under Custom Commissionerate Vijaywada, Andhra Pradesh. The applicant intends to import "Roasted Areca Nuts" from Indonesia. 2.1 Applicant has stated as follows in their statement of relevant facts having a bearing on the question(s) raised enclosed with the CAAR-1 application: The Areca nut is a tropical plant, belonging to the palm tree species. The kernel is obtained from the fruit of areca nut palm, known as the Areca Nut / Betel Nut or supari in India. The raw betel nut obtained is subjected to various processes to produce various products. Depending upon the specific value additions different varieties of betel nut such as API Supari, Chikni Supari, Boiled Supari, Dried Supari, Unflavoured Supari, Roasted Supari etc are obtained. The goods in the present application are "Roasted Areca Nuts and Roasted Areca Nuts Cut". The appli....
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.... ensure that the areca nuts are quickly cooled and shrunk after thermal expansion, such that the roasted areca nuts have higher Abstract about Roasted Areca Nut submitted by the applicant is as follows: 1. The initial roasting time used to be around 7 to 8 days, but with mechanization the process of roasting and cooling is completed in about 2 to 3 days. 2. Pursuant to roasting, the areca nut undergoes a drastic change in its appearance as well as chemical characteristics on account of the roasting process. There is a visible deposition of an ash-like substance on the outer surface of the betel nut. There is a substantial change in the chemical characteristics of the betel nut product on account of the roasting process. It has been established through research that the Tannin and Arecoline content of raw areca nut gets substantially changed by subjecting the same to roasting. 3. Various research and articles throws light on the chemical composition of various forms of areca nuts. As per the article titled "Estimation of Arecoline content of various forms of areca nut preparations by high-pressure thin-layer chromatography" substances viz. Polyphenols (fla....
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.... Central Excise, Shillong Versus Wood Craft Products Ltd Reported in 1995 (77) E.L.T 23 (S.C.) to submit that the HSN Explanatory Note is the safe and dependable guide in the matters of classification of goods under the Customs Act. Applicant further stated that as per the HSN explanatory note to Chapter 8 fruit and nuts of this Chapter remain classified here even if put up in airtight packing (e.g., dried prunes, dried nuts in cans). In most cases, however, products put up in these packing have been prepared or preserved otherwise than as provided for in the headings of this Chapter, and are therefore excluded from chapter 8 (and will fall under Chapter 20). The applicant states that as the processes mentioned in Chapter 8 are different from the processes performed on impugned goods, they are excluded for the purpose of classification from Chapter 8 of the Customs Tariff Act, 1975 (hereinafter also referred as 'Tariff). 2.3 In respect of alternate CTH 2106, the applicant draws attention to Note 2 and explanatory note (A) to Chapter 21. As per Note 2 to Chapter 21, "betel nut product known as Supari" means any preparation containing betel nuts, but not containing any one ....
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....from the fruit of areca nut palm. Chapter 8 covers fruit, nuts and peel of citrus fruit or melons (including watermelons) generally intended for human consumption (whether as presented or after processing). 3.2 Areca/ Betel nut is mentioned in Heading No.0802, specifically under CTH 080280. 3.3 Note 3 to Chapter 8 - Dried fruit or dried nuts of this Chapter may be partially rehydrated, or treated for the following purposes: (a) For additional preservation or stabilisation (for example, by moderate heat treatment, sulphuring, the addition of sorbic acid or potassium sorbate); (b) To improve or maintain their appearance (for example, by the addition of vegetable oil or small quantities of glucose syrup), provided that they retain the character of dried fruit or dried nuts. specifies certain treatments that could be carried out on the dried nuts for additional preservation or stabilization or to improve or maintain their appearance. 3.4 As per the above note, the processes that could be carried out are moderate heat treatment, sulphuring, and the addition of sorbic acid or potassium sorbate by the addition of vegetable oil or small quantities of glucose syru....
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....at the roasting brings any new item into existence or alter any new item into existence or alter the essential characteristic of areca nut. Further, excessive heat treatment or roasting is done only to remove the moisture and preserve the areca nut for a longer period. The above activity is squarely covered under Note 3 to Chapter 8, "preservation". 3.12 As per General Rules of Interpretation (GIR) 3(a) of the Customs Tariff Act, 1975, when by application of GIR 2(b) or for any other reason, the goods are, prima facie, classifiable under more than one Heading, the 'most specific description' is preferred. When the Chapter/ Section notes along with terms of heading and explanatory notes are examined for both Headings 0802 and 2008, it is observed that areca nut / betel nuts find a specific description in Heading 0802 whereas Heading 2008 speaks only about other roasted nuts. Therefore, on the application of GIR 3(b), the subject goods merits classification under Heading 0802 and more specifically under Subheading 0802 80. 3.13 Supplementary note 2 to Chapter 21 states that in this Chapter "betel nut product known as Supari" means any preparations containing betel nuts,....
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....than 10% and the betel nut undergoing repeated roasting and severe heat treatment has a water content 10 to 15% appears incorrect. 3. In the process flow mentioned in para 2 to make roasted betel nut, one set of process are found to be intended for cleaning, the second set for heating and roasting. These processes are clearly covered by the Chapter Note 3 to Chapter 8 (reproduced in para 8). In the instant case, betel nuts after being roasted are cooled and this fact per se would not exclude the end-products from the scope of "dried nuts". 4. Further, it is equally obvious that roasting or mere addition of certain additives for the limited purpose of enhancing preservation or appearance or ease of consumption per se does not result in obtaining a preparation of betel nut. 5. Speaking more generally, in view of the design of the Schedule to the CTA 1975, HSN 080280 and plethora of judgements, besides common understanding and parlance, every irreversible process does not result in obtaining a new product with a distinct classification at the 8-digit level. Therefore, the process to which raw betel nuts have been subjected to roasted betel nut is squarely in the nature of pro....
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....anization, to which India is a signatory, would be useful. Even It is seen that with respect to Chapter 8, the HSN prescribes the following as general guidelines: - Fruit and nuts of this Chapter may be whole, sliced, chopped, shredded, stoned, pulped, grated, peeled or shelled The addition of small quantities of sugar does not affect the classification of fruit in this Chapter 20. The applicant has claimed that dry Roasted Areca (or Betel) Nuts are specifically covered under Chapter Heading 2008. CTH 2008: Fruits, nuts and other edible parts of plants, otherwise prepared or preserved; whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included -Nuts, ground nuts and other seeds, whether or not mixed together: 20081920 --- Other roasted nut and seeds 21. This is another misrepresentation of facts since Chapter 20 cannot and does not cover any nuts or fruits prepared or preserved by the processes specified under Chapter 8. Since Chapter note 3 of Chapter 8 includes roasting under 'moderate heat treatment' the impugned goods cannot be classified under Chapter 20 22. This chapter d....
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....ts, prepared or preserved by the processes specified in chapter 7, chapter 8, or chapter 11. Chapter 20 heading reads "preparations of vegetables, fruit, nus or other parts of plants". It is pertinent to mention that the Chapters are organised as per evolution which is evident by the fact that the edible nuts and fruits are classified under Chapter 8, preparations of vegetables, fruits, nuts or other parts of plants under Chapter 20 and miscellaneous edible preparations under Chapter 21. Hence, since the roasted betel nut which did not undergo any preparation is rightly classifiable under Chapter 8. 25. Further, reliance is placed on a. CAAR Delhi vide ruling no. CAAR/Del/Vaibhav/21/2021 in the case of M/s Vaibhav Enterprises " The CAA rejects the application of M/s Vaibhav Enterprises by giving the ruling that: API Supari, Chikni Supari, Boiled Supari, Boiled and Cut supari, unflavoured supari and flavoured supari, Roasted betel nut, merit classification under chapter 8 of the first schedule to the Customs Tariff Act and more precisely, under the heading 0802." where the CAAR ruled that inter alia roasted betel nut merits classification under Chapter ....
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.... any comment on the implications of the Chapter Note 3 to Chapter 8 on the processes by which raw betel nuts were subjected to obtain the said four goods. Further, the erstwhile AAR was of the opinion that the decision of the Hon'ble Supreme Court in the case of M/s. Crane Betel Nut however works reported at 2007 (210) E.L.T. 171 (S.C.)) "The SC gives the decision that the Commissioner of Customs and Central Excise has correctly analyzed the factual as well as legal situation in arriving at the conclusion that the process of cutting betel nuts into small pieces and addition of essential/ non-essential oils, menthol, sweetening agent etc. did not result in a new and distinct product having a different character and use." and therefore has no application in the facts of the cases before them. Further, the honourable High Court of Delhi in its order CUS AA 17/2022 dated 01-03-2023 has held that the order of CAAR in case of M/s Excellent betel nut is erroneous. The relevant portion of the judgment is reproduced below, "The decision of the learned AAR in Re: Excellent Betelnut Products Pvt. Ltd. (supra) to the extent that it runs contrary to the decision o....
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....tions that the process of "roasting" is neither defined in customs tariff nor in the HSN Explanatory/sections/chapters note. In the chapter note 3 of chapter 8 'moderate heat treatment process' is mentioned. "............. 3. Dried fruit or dried nuts of this Chapter may be partially rehydrated, or treated for the following purposes: (a) for additional preservation or stabilization (for example, by moderate heat treatment, sulphuring, the addition of sorbic acid or potassium sorbate) "...... b. It is pertinent to note that roasting is also a heat treatment. The process mentioned by the applicant is not clear and did not mention whether it is sundried before roasting. The applicant has claimed that after roasting water content comes down to 10-15 percent. However as per the test report available with this office, the moisture content is normally less than 10% (test report attached) for various consignments of raw betel nuts imported under Chapter 08. Applicant did not provide any test report even before Advance Ruling authority and there was no test in this regard before the decision is made by the authority. Hence it is clearly e....
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....are approved by FSSAI, a government agency. However, no FSSAI report was provided to back the claim. It is noteworthy to mention that even raw areca nut is also approved by FSSAI. i. In para 5.2 of the said order, the CAAR states that under the present legal framework M/s. Crane's case is futile. However, it is pertinent to mention that the M/s Crane's case has been relied upon for plethora of advance rulings passed in the past. j. In para 5.3 of the said order, the CAAR is of the view that none of the rulings referred by the jurisdictional Commissionerate dealt with Roasted betel nut. It is pertinent to mention that the earlier advance ruling in case of M/s Vaibhav enterprises vide Ruling no. CAAR/Del/Vaibhav/21/2021 dated 21.01.2021 have discussed about the roasted betel nut in para 3(iv) as 'roasting in fire gas rotary roaster' which is referred by the jurisdictional Commissionerate. k. Para 5.4 of the said order states that GIR are provided for ease of reference only; for legal purpose classification shall be determined according to the terms and headings and any relative section or chapter notes. Chapters are organized as per the evol....
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....re content <10% CHAPTER 20 (impugned goods in this treatment case) Repeated Roasting and severe heat treatment as claimed by the applicant Moisture content as per applicant 10-15% o. In para 5.7 of the said order, the CAAR gives reference to explanatory notes of chapter 20 and 08 and is of the opinion that process of roasting is not covered by note 3 to chapter 8. The purpose of roasting is to reduce moisture which is well covered under note 3 of chapter 8. p. In para 5.8 of the said order, CAAR refers that applicant submitted sample products of packaged, labeled and marketed items as roasted betel nuts. Packaged and labeled items were not submitted by the applicant. To the complete dismay not even photos of such items were submitted by the applicant. Invoices of the sample produced were not checked for the CTH and hence the process itself is incomplete. They further stated that packages will bear FS SAI stamp of approval, no information provided by the applicant on label and marketing. As per explanatory notes of chapter 20, packaging should be less than 250gm and no details has been provided as far as packaging is concerned. q. In para 5.9 o....
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....dictional Commissionerates stated that the roasted betel nut falls under chapter 8 only due to application of Rule 2(b) of the General Rules of Interpretations (GRI). She, reiterating what was stated in the response from the Additional Commissioner (Preventive), Krishnapatnam Custom House, Dist. Nellore falling under Custom Commissionerate Vijaywada, Andhra Pradesh, expressed a disagreement with the classification proposed by the applicant and stated that the roasted betel nut will fall under chapter 8 of the first schedule to the Customs Tariff Act, 1975 due to application of Rule 2 (b). 4.1.1 Before looking in to jurisdictional Commissionerates' responses it is observed that in support of applicant's claim that the imported goods will be roasted betel nuts only, applicant's representatives produced during the course of hearing a test report issued by ABC Techno Labs India Pvt. Ltd., Chennai dated 31.3.2023 on the samples of roasted areca nut whole & split in which the test result indicates the moisture content, a test parameter, of the samples in the range of 3.34% to 3.84%. Moisture content in raw areca nut is found to be generally in the rage on 10-15%. As per ap....
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.... on the legal framework and relevance of various case laws and rulings cited by the applicant. The present application of the applicant needs to be seen in the context of a legal framework governed by the Customs Tariff Act, 1975, Chapter/ Section notes along with HSN explanatory notes and relevant judgments of the honorable Courts. Rule 1 of the General Interpretation Rules (GIR) lays down that the titles of sections, chapters and sub-chapters are provided for ease of reference only; for legal purposes, classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes. Based on this fundamental rule I proceed further to analyze present issue. 4.6. From the submissions of the applicant, previous CAAR rulings and honorable Supreme Court's judgments in two different cases I find in the instant case that the classification of roasted betel nuts involves examination of three different chapters, chapter headings and tariff entries of the first schedule to the Customs Tariff Act, 1975 in which areca nut in one or the other form finds mention. Titles of these chapters are reproduced below: Chapter 8 Edible fruit and nuts....
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....in uses of the goods under consideration is masticatory. Therefore, the impugned goods satisfy this note. However, the process of roasting is not finding mention anywhere in this Explanatory Note to Chapter heading 0802. I also find that the roasted betel nuts are fit for immediate human consumption without addition of any other ingredient. 4.8. Now let me examine whether processes carried out on the subject goods are covered by the processes specified in the chapter 8. The processes mentioned in Chapter 8 include chilling, steaming, boiling, drying and provisionally preserving. It does not specifically include the process of roasting. Here it is important to understand the difference between the processes of moderate heat treatment & dehydrating/drying referred in chapter 8 and processes of dry-roasting, oil-roasting and fat-roasting referred in chapter 20. The terms dry-roasting, oil-roasting and fat-roasting however are not defined in the Customs Tariff Act, 1975. Therefore, these terms have to be understood in a commonly accepted sense. The Hon'ble Apex Court in the case of Alladi Venkateswarlu v. Government of Andhra Pradesh 1978 AIR 945 held that "the commonly accepted....
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.... and the temperature of the flames is around 600 degrees Celsius, due to which betel nuts are roasted well beyond 100 degrees Celsius, usually in the Range of 130-150 Degree Celsius. This clearly indicates that the roasting is much more than Mild heat treatment. Even the generally understood meaning of the terms, it is understood that roasting involves severe heat treatment and is different from moderate heat treatment as well as dehydration. Therefore, the impugned goods do not satisfy Note 3 to Chapter 8. 4.9 Now, let me turn to the relevant chapter heading and tariff entry in chapter 20 of the first schedule to the Customs Tariff Act, 1975. I find that the term roasted betel nut is specifically mentioned in the Customs Tariff Act'. I find following CTH specifically mentioned in the Tariff. CTH 2008: Fruits, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included -Nuts, ground nuts and other seeds, whether or not mixed together: 2008 19 20 --- Other roasted nuts and seeds While examining the scope of CTH 2008 I ....
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....ner of Central Excise, Ghaziabad (2007) 201 ELT 183 (SC), and (2) Commissioner of Customs & Central Excise vs Phil Corporation Ltd in Appeal (civil) 2215 of 2002 dated 07/02/2008, is directly relevant and applicable in the instant case of the applicant. Honourable Supreme Court has upheld the classification of roasted nuts, which also includes roasted betel nut, under chapter 20 of the then Central Excise Tariff Act. It is pertinent to note that the heading and sub-headings under the then Central Excise Tariff Act and present Customs Tariff Act are exactly same. While delivering Phil Corporation Judgment honourable Supreme Court has clearly spelt out importance of HSN Explanatory notes in deciding the matters of classification placing reliance on the judgment of Supreme Court in the case of Collector of Central Excise, Shillong v. Wood Craft Products Ltd. (1995) 3 SCC 454. Honourable Supreme Court in paragraph 12 of the said judgment observed as under: - "Accordingly, for resolving any dispute relating to tariff classification, a safe guide is the internationally accepted nomenclature emerging from the HSN. This being the expressly acknowledged basis of the structure of th....
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....s of an alcoholic strength by volume (see Note 2 to Chapter 22) not exceeding 0.5% vol. 20.08 Fruit, Nuts and Other Edible Parts of Plants, Otherwise Prepared or Preserved Whether or Not Containing Added Sugar or Other Sweetening Matter or Spirit, Not Elsewhere Specified Or Included. - Nuts, ground-nuts, and other seeds, whether or not mixed together: 2008.11 -- Ground-nuts 2008.19 -- Other, including mixtures 2008.20 -- Pineapples 2008.30 -- Citrus fruit 2008.40 -- Pears 2008.50 -- Apricots 2008.60 -- Cherries 2008.70 -- Peaches, including nectarines 2008.80 -- Strawberries Others, including mixtures other than those of subheading 2008.19: 2008.91 -Palm hearts 2008.92 --Mixtures 2008.99 -- Other This heading covers fruit, nuts and other edible-parts of plants, whether whole, in pieces or crushed, including mixture there of prepared or preserved otherwise than by any of the processes specified in other Chapters or in the preceding headings of this Chapter. It includes, inter alias I. Almonds, ground-nuts, areca (or betel) nuts and other nuts, dry-roasted, oilroasted or fatroasted, whether or not containing or coated with vegetable oil, salt, flavours, spices or other additives. ....
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....1 specifically refers to preparations of vegetables fruit, nuts or plants. Sub-heading 2001.90 refers to the word 'Other'. In the circumstances, we are in agreement with the view expressed by the Tribunal that roasted peanut falls under Chapter 20 and not under Chapter 21." 12. He contended that HSN is quite relevant for the purpose of deciding issues of classification. In the present case, the HSN explanatory notes to Chapter 20 categorically state that the products in question are so included in Chapter 20. The HSN explanatory notes to Chapter 20 also clearly indicate that its products are excluded from Chapter 8 as they fall in Chapter 20. In these circumstances, it has been submitted that the classification of the products in question have to be made under Chapter 20. 13. The learned Additional Solicitor General also placed reliance on the judgment of this court in Collector of Central Excise, Shillong v. Wood Craft Products Ltd. (1995) 3 SCC 454. This court in paragraph 12 of the said judgment observed as under: - "Accordingly, for resolving any dispute relating to tariff classification, a safe guide is the internationally accepted nomenclatu....
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.... 20. Betel nut in various forms is mentioned in chapter 8, in chapter 20 as well as in chapter 21. Para 6 of the judgment of honourable Supreme Court in Amrit Agro Industries Ltd. & Anr. v. Commissioner of Central Excise, Ghaziabad (2007) 201 ELT 183 (SC), according to which roasted peanuts would fall under Chapter 20, reads as follows; "Having gone through the records and having examined the process undertaken by the assessee, we are in agreement with the view expressed by the Tribunal ("CEGAT") regarding classification of roasted peanuts under Heading 20.01. The Tribunal had adopted a correct test when it says that the essential structure of the peanut is not changed by the process of roasting. The assessee merely applies salt to roasted peanuts which does not obliterate the essential character. Moreover, roasting is a process. That process has not been excluded in Note 1 to Chapter 20. Therefore, roasted peanuts are covered by Chapter 20. Even according to the Explanatory notes of HSN under Heading 20.08 ground- nuts, almonds, peanuts etc. which are dry- roasted, fat-roasted whether or not containing vegetable oil are the items which all would stand covered by the said Hea....
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....eparations shall be classified under this entry only if the same is not classifiable under any of the other specific entries for edible preparations. As the goods under consideration are already included in Heading 2008 of the Customs Tariff Act, 1975, they stand excluded from the scope of Chapter 21. 4.13.1 Now, let me analyze the relevance of M/s. Crane Betelnut Powder Works reported in 2007 (210) E.L.T 171 (S.C) and referred by the applicant in their application, which formed the basis for various CAAR rulings in the past. The aforementioned decision was in relation to the Central Excise Act, 1944 and the question was as to whether certain changes brought in the betel nut amount to manufacture under definition in section 2(f) of the Central Excise Act, 1944 or not. Further, most importantly, this judgment pertains to dispute whether the betel nut product under question falls under Chapter 8 or Chapter 21 of the Central Excise Tariff Act. This ratio cannot be imported for the classification dispute between chapter 8 and chapter 20. 4.13.2 More importantly the effect of the Supreme Court judgement in the case of M/s Crane Beetelnut stands nullified due to subsequent amendmen....
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....ulings as well as Court judgments in classification disputes between chapters 8 and chapter 21. We cannot import and apply the ratio of classification decisions in case of any other variant of supari from chapter 8 or chapter 21 to the roasted supari falling under chapter 20. Any reference to previous CAAR rulings related to API Supari, Chikni supari, boiled supari and unflavoured supari is not relevant in the present case as a product for which an application for advance ruling is filed is distinctly different from all these varieties of betel nut/supari. Hence I hold that the Chennai Customs Commissionerate's statements based on past CAAR rulings as well as M/s Crane Betel Nut judgment as legally unsustainable and not applicable in deciding roasted areca/betel nuts' classification. Doing so will be against the provisions of relevant Customs heading under chapter 20 of the Customs Tariff Act, 1975 and the General Rules of Interpretations (GRI) of Customs Tariff Act, 1975. Jurisdiction Customs Commissionerate, Chennai while relying on the CAAR ruling in M/s Vaibhav Enterprises' case (CAAR Delhi ruling no. CAAR/Det/Vaibhav/21/2021) has stated as follows: ....
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....ned Additional Solicitor General further submitted that the controversy involved in this case is no longer res integra. He placed reliance on the recent judgment of this court in Amrit Agro Industries Ltd & Anr. v. Commissioner of Central Excise, Ghaziabad (2007) 201 ELT 183 (SC), according to which roasted peanuts would fall under Chapter 20. Para 6 of the judgment reads as under: - "Having gone through the records and having examined the process undertaken by the assessee, we are in agreement with the view expressed by the Tribunal ("CEGAT") regarding classification of roasted peanuts under Heading 20.01. The Tribunal had adopted a correct test when it says that the essential structure of the peanut is not changed by the process of roasting. The assessee merely applies salt to roasted peanuts which does not obliterate the essential character. Moreover, roasting is a process. That process has not been excluded in Note 1 to Chapter 20. Therefore, roasted peanuts are covered by Chapter 20. Even according to the Explanatory notes of HSN under Heading 20.08 ground- nuts, almonds, peanuts etc. which are dry- roasted, fat-roasted whether or not containing vegetable oil....
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....f the first schedule to the Customs Tariff, HSN Explanatory note to CTH 2008 and previously mentioned two Supreme Court judgments the ratio of the CAAR ruling in M/s Vaibhav Enterprises' case is not applicable to the classification of roasted Areca/betel nut and hold that roasted betel nut is correctly classifiable under the tariff item 2008 19 20 of chapter 20 of the first schedule of the Customs Tariff Act, 1975. 4.15.1 Another online hearing was conducted on 2.5.2023 with a representative of Chennai Customs Commissionerate, Shri. Prabhakaran, Deputy Commissioner, who could not attend the hearing on 25.04.2023 due to technical glitches during virtual hearing. He reiterated the contents of their submissions and requested a time period up to 9.5.2023 to submit their additional reply. During the course of hearing he explained as to why Supreme Court judgments in cases of M/s Phil Corporation and M/s Amrit Agro Ltd. are not applicable for deciding the classification of roasted nuts by stating that the nuts involved in those disputes fall under chapter 12 of the first schedule to the Customs Tariff Act, 1975. Comments of the Chennai Customs Commissionerate dated 9.5.2023 on thi....
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....nerate. However, on careful reading of these two apex court judgments it is clearly observed that the dispute related to classification of roasted nuts was between chapter 8 and chapter 20 (M/s Phil Corporation case) and chapter 20 and 21 (M/s Amrit Agro case) and nowhere in the judgements there is any discussion on chapter 12. From the standpoint of structure of HSN on which the first schedule to the Customs Tariff Act is based it is observed that if a 'moderate heat treatment' covers under its scope a 'process of roasting' then there was no need to mention processes of 'dry roasting, oil roasting and fat roasting' separately under a Customs heading 2008 under chapter 20 of the first schedule to the Customs Tariff Act, 1975. Having covered processes of dry roasting, oil roasting and fat roasting under a heading CTH 2008 with a specific mention of betel nut/areca nut along with almond and other nuts in the HSN Explanatory Notes to CTH 2008 the argument that the moderate heat treatment on areca/betel nut referred in chapter 8 covers roasting process as well is legally unsustainable. Hence I find that the argument put forth by Chennai Customs Commissionerate i....