High Court Upholds Specific Classification of Roasted Betel Nut Under CTH 2008 19 20 Over General CTH 08 02 80.

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....Classification of roasted areca nut / betel nut (whole/cut/split) - Roasted betel/areca nut having been specifically classified under CTH 2008 19 20, the attempt to classify under CTH 08 02 80 would fall foul of the settled rule of construction that specific entry would prevail over general entry. - The finding of the Advance Rulings Authority stands affirmed - HC....