TaxTMI 
TaxTMI 
TaxTMI 
2025 (12) TMI 1401
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.... vide letter dated NIL received in this office on 13.08.2025, the applicant modified their application and expressed the intention to seek the ruling only in respect of roasted cashew nuts. Accordingly, the issue being considered in the present case pertains solely to roasted cashew nuts. 2. The applicant is of the bonafide belief that the subject goods are rightly classifiable under 2008 19 and of the tentative view that the correct classification of roasted cashew nuts in CTH 20081910. Applicant's interpretation of Law: 3. ROASTED CASHEW NUTS: 3.1 As per the applicant, the applicable subheading for roasted cashew nuts will be CTH 2008 19 10, which provides for 2008 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 19 - Other, including mixtures: 2008 19 10 - Cashew nut, roasted, salted or roasted and salted. 3.2. The importer submitted that the preparation process being preheating, lining the baking sheet, and roasting ....
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....asted cashews, the Hon'ble Authority under GST, Kerala, in ruling No. KER/112/2021 dt 26.05.2021, Ruling No KER/113/2021 dt 26.05.2021, and Ruling No. KER/115/2021 dt 26.05.2021, held that the product is classifiable under CTH 20081910. These Rulings confirm that roasted cashew nuts fit within this classification. 3.7. The applicant additionally submitted that, the United States Trade Ruling, in Ruling No. NY G81459 dated 20.09.2000 and Ruling No. NY 183434 dated 22.07.2002, also classified similar roasted cashews under CTH 20081910. This consistent interpretation across different authorities supports the classification of roasted cashew nuts under CTH 20081910 for the present 4. Port of Import and reply from jurisdictional Commissionerate: The applicant is intending to import the subject goods from the Ports/ICDs under the jurisdictional Commissionerate's of the Commissioner of Customs, NS-I, Nhava Sheva, JNCH, and the Pr. Commissioner of Customs(P), Jodhpur. In this regard, the comments received from the jurisdictional Commissionerate's are as below: 4.1. Comments from the Commissioner of Customs, NS-I, Nhava Sheva: The classification submitted by the applicant....
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....s to modify the application and would only seek the classification of roasted cashew nuts. Nobody appeared from the department side for hearing. 6. Discussions and Findings: 6.1 I have taken into consideration all the materials placed before me in respect of the subject goods i.e. roasted cashew nuts. I have gone through the submission made by the applicant and have also gone through the responses received from the Jurisdictional Commissionerates. Therefore, I proceed to pronounce a ruling on the basis of information available on record as well as existing legal framework. 6.2. The Applicant has sought advance ruling in respect of the following question: 1. Whether the Roasted Cashew Nuts is classifiable under CTI 200819 10? 2. If not, what would be the correct classification of the subject goods. 6.3. At the outset, I find that the issue raised in the question in the Form CAAR-1 is squarely covered under Section 28H(2) of the Customs Act, 1962 being a matter related to classification of goods and interpretation of exemption notification under the provisions of this Act. 6.4. Now, I proceed to examine the classification of Roasted Cashew Nuts. The c....
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.... Makhana: 20081921 --- Popped 20081922 --- Flour and powder 20081929 - Other -- Other: 20081991 --- Other Roasted Nuts and Seeds 20081992 --- Other Nuts, otherwise prepared or preserved 20081993 -- Other Roasted and fried vegetable products 20081999 --- Other 2008 20 00 - Pineapples 2008 30 - Citrus fruit: 20083010 - Orange 2008 30 90 - Other It can be seen from the above Tariff arrangement that the goods i.e., cashew nuts, roasted, salted or roasted and salted has specific entry in the Customs Tariff as CTI 2008 1910. Further, In the case of Commissioner of Central Excise v. Wockhardt Life Sciences Ltd. (2012 (277) E.L.T. 299 (S.C.)), it was held that "Classification of Goods-Determination of it cannot be under residuary entry in presence of specific entry, even if it requires product to be understood in technical sense- Residuary entry can be taken refuge of only in absence of specific entry". Also, in the case of Western India Plywoods Ltd. Vs. Collector of Customs, Cochin (2005 (188) E.L.T. 365 (S.C.)) it was held that "Classification of goods-application of residuary entry to be made with e....
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.... OR OTHER SWEETENING MATTER OR SPIRIT, NOT ELSEWHERE SPECIZFIED OR INCLUDED'. It is quite obvious that the subject goods in question is "an edible part of plants". Explanatory notes to heading explain that this heading covers fruit, nuts and other edible parts of plants, whether whole, in pieces or crushed, including mixtures thereof, prepared or preserved otherwise than by any of the processes specified in other Chapters or in the preceding headings of this Chapter. "The explanatory notes further explain that this heading inter alia included: Almonds, ground-nuts, areca (or betel) nuts and other nuts, dry roasted, oil roasted or fat-roasted, whether or not containing or coated with vegetable oil, salt, flavours, spices or other additives. " It can be seen from the wording used, 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 referr....