Areca Nuts Post-Processing Determines Customs Classification, Not Origin: Roasted Nuts Under 2008, Not Chapter 8.

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....The AAR held that provisionally preserved areca nut (whole) and provisionally preserved areca nut (split) are to be classified under CTH 2008 19 20 'Other roasted nuts & seeds' of Chapter 20, and not under Chapter 8 covering dried fruits and nuts. As per HSN Explanatory Notes, heading 2008 covers nuts dry-roasted, oil-roasted or fat-roasted, whether or not containing additives. The process of roasting is not covered under Chapter Note 3 to Chapter 8. Following the Supreme Court's judgment in Commissioner of Customs & Central Excise v. Phil Corporation Ltd., the AAR concluded that roasted areca nuts are classifiable under heading 2008.....