TaxTMI 
TaxTMI 
TaxTMI 
2025 (12) TMI 1400
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....subject goods are rightly classifiable under 2008 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 1910, 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 - transforms the raw cashews into a form that fits the description of "otherwise prepared or preserved" nuts. This classification aligns with the heading 2008, which covers fruit, nuts, and other edible parts of plants that have been prepared or preserved, whether or not containing added sugar or sweetening matter or spirit, and are not speci....
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..../ARC/89/Mumbai in Application No. CAAR/CUS/APPL/4/2024-O/o Commr-CAAR-MUMBAI, decided on 6-6-2024 of M/s TMK Traders in respect of the identical products, namely roasted cashews nuts, held in the following Para as below: "17. Heading 2008 covers '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'. It is quite obvious that the product is question i.e. "Oven Roasted and salted Cashew Nuts' is an edible part of cashew plant. 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 is ampl....
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..... 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 and salted cashew nuts. I have gone through the submission made by the applicant. 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 Oven Roasted and Salted 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 Oven Roasted and salted Cashew Nuts. The classification of goods shall be examined, taking into account the relevant provisions of the Section Notes, HSN Explanatory Notes, relevant judgements and relevant Rules and notifications:....
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....red 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 extreme caution, being attracted only when no other provision expressly or by necessary implication applies to goods in question ". The classification of the goods under the Customs Tariff is governed by ....
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....n 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 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....