TaxTMI 
TaxTMI 
TaxTMI 
2025 (12) TMI 1397
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....s AACFW0781E. 2.2 The cashew tree (Anacardium occidentale) is an evergreen shrub or tree belonging to the sumac family (Anacardiaceae), and it is cultivated for its characteristic, curved edible seeds, which are often referred to as 'cashew nuts'. Although native to the New World, the domesticated cashew tree is primarily cultivated in Brazil and India. The seeds, which are rich in oil and have a distinct flavor, are widely used in South and Southeast Asian cuisine, especially in a variety of chicken and vegetarian dishes from southern India. In contrast, in Western countries, cashews are predominantly consumed as a premium, protein-rich snack. 2.3 The Applicant intends to import cashew nuts (whole/cut/split) into India from Vietnam for wholesale trade. The cashew nuts will be imported through various ports, which will be determined based on the commercial and business exigencies. 2.4 These cashew nuts will be imported bulk packaging i.e., in packaging of 25/22.68/10 Kgs, rather than in a pre-packaged form. Upon importation, the Applicant will sell the cashew nuts to the customers within India. Occasionally, there may also be orders for export. 2.5 Basis the mar....
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....eplaced by a vacuum seal, which removes the nitrogen and any remaining oxygen to preserve freshness and prevent spoilage. * Heat treatment: After the nitrogen treatment is removed, the cashew nuts undergo heat treatment to enhance flavor, remove moisture, and further eliminate any harmful substances or bacteria. * Shelling and peeling: If cashew nuts are still in their raw or partially processed form, the shells may be removed, and any remaining preservatives are washed away during the peeling process. * Rinsing and washing: In some cases, cashew nuts may be thoroughly rinsed with water or a food-grade solution to remove residual nitrogen gas or other preservatives before they are packaged for direct consumption. * Packaging in nitrogen-free environment: After the removal of nitrogen or preservatives, the cashew nuts are often repackaged in nitrogen-free conditions to maintain their quality without the need for artificial preservation. 2.6.2 After performing the above treatments, the cashew nuts become fit for human consumption. The removal treatment will be performed in India. The Applicant may sell the cashew nuts with or without the removal....
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....ge is filled with nitrogen gas to maintain freshness. * The final step involves packaging the cashews into the appropriate containers, typically corrugated boxes, based on the customer's requirements. Common packing sizes include 25 kg, 22.68 kg, or 10 kg units, although variations may be available depending on specific needs. * After packaging, the cashews are labelled with relevant information, including product details, nutritional information, and other regulatory requirements. 2.7.2 The roasting process alters the appearance of the cashew nuts, giving them a light brown color. Further, the chemical characteristics of the cashew nuts is altered through this roasting process. The roasting process is not intended for preservation, stabilization or to improve, enhance or maintain the appearance of the product. The roasting is done pursuant to the customer demand. Category C - Shelled cashew nuts 2.8 The cashew nut shelling process is outlined below: * Harvesting: Cashew nuts are harvested from cashew trees when the cashew apples ripen. The nuts are manually separated from the fruit. * Drying: The raw cashew nuts are sun-dried ....
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....hese cashew nuts are susceptible to the formation of fungus and moulds, which deteriorates the quality of cashew nuts and sometimes renders them inedible. 2.10.2 To prevent such spoilage, the cashew nuts undergo a preservation treatment to provisionally preserve the Nuts and prevent deterioration. In the instant case, the cashew nuts will be treated by Nitrogen. 2.10.3 The chapter relevant for the instant classification is Chapter 8 of the Customs Tariff Act, 1975 ('Customs Tariff Act'), which inter alia covers edible fruits and nuts, typically intended for human consumption, whether in their existing state or after processing. 2.10.4 According to Rule 1 of the General Rules of Interpretation ('GRI'), tariff classification shall be determined according to the terms of the heading and any relevant Section or Chapter Notes. Thus, for determining the tariff classification, due consideration shall also be given to the Section Notes and Chapter Notes. 2.10.5 In this regard, reference is made to Chapter Note 4 to Chapter 8, which reads as follows: "Heading 0812 applies to fruit and nuts which have been treated solely to ensure their provisional preser....
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....Mum/ARC/42/2023], where the supplier of the applicant used Sulphur- di-oxide and/ or Sodium Benzoate solution for preserving the areca nuts proposed for import. The CAR authority classified the said areca nuts under HSN 08129090. Also refer the ruling in case of M/s Vaibhav Enterprises [CAAR/ Del/ Vaibhav/ 12/2024] wherein similar decision was arrived at, by the CAAR, Delhi. 2.10.12 Similarly, in case of M/s Radiance Enterprises [CAAR/Mum/ARC/26/2024], areca nuts treated with Sorbic acid was categorized as 'provisionally preserved areca nuts', and thus, classified under heading 0812. 2.10.13 Basis the above, the Applicant believes that it would be appropriate to classify the provisionally preserved cashew nuts under Chapter Heading 0812 and more specifically under sub- heading 08129090 of the First schedule of the Customs Tariff Act. Category B - Roasted cashew nuts 2.11 In case of Roasted cashew nuts, the Applicant firmly believes that the same shall be classified under HS 20081910 which includes goods with following description: "Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar ....
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.... Applicant highlights that heading 2008 specifically covers fruit, nuts, and other edible parts of plants that are otherwise prepared or preserved. 2.11.5 In the instant case, as explained above, the cashew nuts undergo a roasting process prior to importation. The term 'roasting' is not explicitly defined under the Customs Tariff Act or related Notes. Hence, reference is placed on dictionary definitions, which universally describe roasting as a process involving significant heat. The dictionary definition of the term 'roast' are as follows: A. Merriam-Webster: * to cook by exposing to dry heat (as in an oven or before a fire) or by surrounding with hot embers, sand, or stones. * to process a raw coffee bean by drying, heating to temperatures typically between 380-450°F (190-230°C) for seven to twenty minutes, and quickly cooling to room temperature to achieve a desired level of roast. * to heat to excess B. Cambridge Dictionary: * to cook food in an oven or over a fire to heat nuts or coffee beans so that they become drier and browner C. Collins Dictionary: * to cook (something) with ....
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....phuring, or the addition of sorbic acid or potassium sorbate for preservation or stabilization, Chapter 20 specifically covers roasted nuts. It is evident that the legislature has, for classification purposes, treated drying and roasting as distinct and separate processes, which are crucial in determining whether the nuts should be classified under heading 0802 or heading 2008. 2.11.12 Additionally, reference is also made to Sr. No. 40 of Schedule II of Notification No. 1/2017-Central Tax (Rate) dated June 28, 2017, which specifically covers roasted cashew nuts within its ambit. For ease of reference, the relevant extract of the Notification is reproduced below: S1. No. Chapter/heading/sub- heading/Tariff item Description of goods 40 2008 Fruits, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirits, not elsewhere specified or included; such as Ground nuts, Cashew nuts, roasted, salted or roasted and salted, Other roasted nuts and seeds, squash of mango, lemon, Orange, Pineapple or other fruits. 2.11.13 Further, reference is made to the ruling of the Hon'ble Sup....
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....s Tariff Act. * In the case of N.M. Thualseedharan [2021 (53) G.S.T.L. 473], the Authority for Advance Ruling ('AAR'), Kerala, held that heading 2008 specifically covers roasted and salted cashew nuts, and therefore, they should be classified under this heading. * In the US cross rulings N228118 and NY G81459, it was held that roasted and salted cashews should be classified under heading 2008. 2.11.15 Based on the above analysis, the Applicant believes that roasted cashew nuts should be classifiable under Heading 20081910 of the First Schedule of the Customs Tariff Act. Category C - Shelled cashew nuts 2.12 The Applicant prima facie believes that the shelled cashew nuts shall be classified under HS 08013290 which includes goods with following description: "Coconuts, Brazil nuts and cashew nuts, fresh or dried, whether or not shelled or peeled: Cashew nuts: Shelled: Other" 2.12.1 Heading 0801 specifically includes shelled cashew nuts within its scope. 2.12.2 Reference in this regard is made to ruling of AAR, Karnataka in Lakhpat Trading & Industries Private Limited [2022 (61) G.S.T.L. 68], wherein it was held that coconuts, fre....
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....ation (WCO) Explanatory Notes, and previous judicial decisions. 3.3 A detailed analysis of the applicant's claims has been conducted, and it is observed that their proposed classifications appear to be legally justified and consistent with prior rulings. 3.4 The applicant has classified cashew nuts with preservatives under HS 08129090, citing that these nuts have been provisionally preserved using nitrogen treatment, rendering them unsuitable for immediate consumption. Chapter Note 4 to Chapter 8 of the Customs Tariff Act supports this classification, stating that fruits and nuts treated to ensure provisional preservation and requiring further processing before consumption fall under this category. The WCO Explanatory Notes also specify that provisionally preserved uts should be classified under HS 0812, provided they remain inedible in that state. Furthermore, in the case of M/s Hi Tech Print Systems areca nuts preserved with sulphur dioxide and sodium benzoate were classified under HS 08129090. Similarly, the ruling in M/s Vaibhav Enterprises [CAAR/Del/Vaibhav/12/2024] confirmed this classification for provisionally preserved nuts. 3.5 Given the similarity of nitroge....
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....Act, WCO Explanatory Notes, and relevant judicial rulings. 3.8 The nitrogen-preserved cashew nuts meet the criteria for HS 08129090 as they are provisionally preserved and unsuitable for immediate consumption. Roasted cashew nuts fall under HS 20081910 as roasting is a preparation process explicitly covered under Chapter 20. Shelled cashew nuts appear to rightfully belong under HS 08013290 as they undergo no additional processing beyond shelling. Given that all proposed classifications have legal backing and appears to be consistent with established trade classifications, the application made by M/s Winterhert Solution appears to be valid. 3.9 In view of the above, if found suitable, the application be accepted, and an advance ruling may be issued confirming the classifications as requested by the applicant. 3.10 The Directorate General of Foreign Trade (DGFT) has issued Notification No. 02/2025-26 dated 02.04.2025, amending the import policy of items falling under ITC (HS) Code 20081920, i.e., "Other roasted nuts and seeds" Consequently, other items genuinely classifiable under ITC (HS) Code 20081920, i.e., roasted nuts and seeds other than areca nuts....
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....zed representative appeared on behalf of the company/applicant. During the course of the hearing, he submitted that the Company/applicant intends to import three categories of cashew nuts and sought an advance ruling regarding the appropriate HSN classification applicable to each of these categories. (1) Provisionally preserved diced cashew nuts (2) Roasted cashew nuts diced (3) Shelled diced cashew nuts 4.1.2 With respect to Category A products, during the course of the hearing, the authority sought clarification regarding the process involved in category A products namely, provisionally preserved diced cashew nuts. 4.1.3 In this regard, the applicant has detailed below the process involved in category (A), namely provisionally preserved diced cashew nuts: Before Import: * After harvesting, the tender cashew nuts are de husked and peeled * The peeled cashew nuts undergo heat treatment, where they are heated at high temperatures and then cooled to room temperature * After cooling, provisionally preserved cashew nuts are often treated with nitrogen to help maintain their freshness and extend their shelf life, as ni....
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....y items, confectionery, and similar processed foods. In contrast, whole and broken cashew nuts are typically consumed directly by end-users. It is important to note that diced cashew nuts generally hold a lower market value compared to whole and broken variants, which are valued higher due to their direct consumption appeal. At this juncture, we would like to emphasize that the category of whole and broken cashew nuts explicitly excludes diced and other processed forms of cashew nuts. 4.2.3 Applicability of HSN entry 08013290 to the instant product: The applicant believes that the product in question should be classified under HSN entry 08013290 for the reasons explained below: Chapter 08 of the Customs Tariff Act, 1975 ('CTA') pertains to edible fruit and nuts; peel of citrus fruit or melons. Within this chapter: HSN entry 08013210 covers broken cashew kernels. HSN entry 08013290 is a residual category covering other forms of shelled cashew nuts, which are neither whole nor broken, and may include diced cashew kernels. 4.2.4 The applicant further submits that the terms 'broken' and 'diced' are not explicitly defined....
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....dingly, by drawing a similar analogy, the instant product should be classified under HSN 08013290. * A similar position was reaffirmed by the AAR Tamil Nadu in S.A. Safiullah and Co. [2021 (53) G.S.T.L. 28]. 4.2.7 In light of the foregoing, it is submitted by the applicant that the goods falling under Category C, i.e., shelled diced cashew nuts, should be classified under HSN entry 08013290. 4.3 An another personal hearing was held in virtual mode on 14.07.2025. Shri Sahil Kothari, representative appeared for personal hearing. It was specifically mentioned that in their subsequent reply dated 16.06.2025, the description of goods were changed in all three kinds of cashew nut i.e provisionally preserved, roasted and broken cashewnuts. The words were added diced viz. Provisionally preserved diced cashew nuts, Roasted cashew nuts diced, Shelled diced cashew nuts. It was specifically asked to provide a valid amendment/amendment from the authorised person/applicant. In response to this Shri Sahil Kothari sought a couple of days time which was granted. 4.4 The applicant vide email dated 16.07.2025 submitted as follows: 4.4.1 Three categories of cashew products propose....
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....s regard can be made to the following judicial precedents: (a) Delhi Cloth and General Mills vs. State of Rajasthan [1980 (6) E.LT. 383 (S.C.)1, wherein it was held as under: "In determining the meaning or connotation of words and expression describing an article or commodity the turnover of which is taxed in a sales tax enactment, if there is one principal fairly well settled it is that the words or expressions must be construed in the sense in which they are understood in the trade, by the dealer and the consumer. It is they who are concerned with it, and it is the sense in which they understand it that constitutes the definitive index of the legislative intention when the statute was enacted." .... (emphasis added) (b) M/s. United Offset Process Pvt. Lid. VS. Asst, collector of Customs, Bombay and Others (1989 Supp. (1) SCC 131], wherein it was held as under: "If there is no meaning attributed to the expressions used in the particular enacted statute then the items in the customs entries should be judged and analysed on the basis of how these expressions are used in the trade or industry or in the morket or. in other words. how these ....
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....s a separate product classification which is mechanically processed, uniform in shape, and no longer retaining the essential characteristics of a cashew kernel; -Based on an analysis of industry terminology and prevailing commercial practices (as explained above), broken and diced cashew nuts are distinctly recognized and treated within trade parlance; -Accordingly, the diced category should be classified under HSN code 08013290 as 'Others', in line with both the intent of the CTA and established industry practice. 4.4.6 The cashew nuts falling under category a and category C may, if not classifiable under HSN entry 08129090 or HSN entry 08013290, should be classified under HSN 2008. The cashew nuts falling under Category A (i.e., provisionally preserved diced cashew nuts) and Category C (i.e., shelled diced cashew nuts) are classifiable under HSN 08129090 and HSN 08013290, the Company respectfully submits as follows: The cashew nuts under Category A and Category C should not be covered within the scope of HSN entry 08129090 or HSN entry 08013290, it is submitted that these products should appropriately be classified under Chapter 20, and more spe....
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....isting legal framework having bearing on the classification of the products in question under the first schedule of the Customs Tariff Act, 1975(hereinafter refer as CTA). 6. The classification of the goods under the Customs Tariff is governed by the principles as enumerated in the General Rules of Interpretation ('GRI') set out in the First Schedule to the Customs Tariff Act, 1975 ('Tariff'). As per Rule 1 of the GRI, classification of the imported products shall be determined according to the terms of the headings and any relative Section or Chapter Notes and, provided such headings or Notes do not otherwise require, according to the remaining Rules of the GRI. GRI I stipulates that the goods under consideration should be classified in accordance with the terms of the Headings and any relevant Section or Chapter Notes. These Section or Chapter Notes and Sub-Notes give detailed explanation as to the scope and ambit of the respective Sections and Chapters. These Notes have been given statutory backing and have been incorporated at the top of each Section/Chapter. The Rule 3(a) of the GRI stipulates that the heading which provides the most specific description sha....
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....shew kernel from the website like Amazon.in, Blinkit etc.It is gathered that from these websites "broken cashewnuts" are easily available and the images of broken and diced are similar and there is no apparent differences. Further, the tariff does not provide the specific size of broken cashew kernel. It safely leads that all kinds of broken cashew kernels are classified here only. Further there is no differentiation among intentional or non- intentional or accidental breaking up of the cashew nuts. I further observed that the applicant itself has relied upon the dictionary meaning of "broken" which clearly refers to the product that is "forcibly separated" and "separated into two or more pieces suddenly or by force". Applying force to separated or break something(for example cashew nut in this case) is intentional only and cannot be said to be accidental. Also, GRI 3(a) stipulates that the heading which provides the most specific description shall be preferred to headings providing a more general description. Further, in the case of M/s Dunlop India Ltd. & Madras Rubber Factory Ltd. v. Union of India (UOI) and Ors., reported at (1976) 2 SCC 241, the Hon'ble Supreme Court he....
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....ites are very similar to applicant's product and they are being sold as broken cashew nuts in common trade parlance. The images obtained from the said online marketing websites are as follows: Further, as per open sources, Sufyam.store: Broken Cashews are openly available. It claims that it is: ○ Premium quality broken cashews for versatile use. ○ Creamy, crunchy and naturally rich in nutrients. ○ Ideal for cooking, baking and snacking. I find that there is no different uses of so called "diced" and broken cashew nut. On going through the literature of the products, Custom Tariff and trade parlance it is understood that :- (a) Shapes and size of "Diced" and "broken" are similar/identical which is clearly evident form the photographs shown in para 4.2 and para 7 above. (b). In the market and trade parlance diced and broken are commonly used as identical or similar to each other. Goods/samples available at various e-market places viz. Amazon, Blinkit, Indiamart etc. approves the same. (c). Tariff does not differentiate the size/shape of cashewnuts and specifically provides entry whole and br....
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....ite pale ivory, or light ash in colour, reasonably dry and free from insect damaged, damaged kernels and black spots. The pieces shall be completely free from testa. S LWP Splits Large White Pieces Kernels split naturally lengthwise Kernels broken into more than two pieces and not passing through a 4 mesh16 S.W. G.Sieve. SWP Small White Pieces Broken kernels smaller than those described as LWP but not passing through 6 mesh a 20 S.W.G. Sieve. BB Baby Bits plemules and broken kernels smaller than those described as S.W.P. but not passing through a 10 mesh 24 S.W.G. Sieve. Tolerance - Up to 5 per cent of the next lower grade or pieces at the time of packing SCHEDULE V The sizes mentioned in description column are for cashew kernels broke into pieces, which are for the grades LWP(large white pieces), SWP( small white pieces) and BB (baby bits). As apparent from the above image, the sizes of these broken cashew kernels approximately falls between the range of 1.70 mm(i.e for not passing through 10 mesh 24 SWG Sieve) to 4.75mm (i.e for not passing through 4 mesh 16 SWG sieve). Therefore, the applicant's product i.e diced cashewnuts of the si....
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.... 8.1 I find here that the CTH 0812 contains description as fruits and nuts provisionally preserved, unsuitable in that state for immediate consumption. The Chapter note 4 to chapter 8 is as follows: "Heading 0812 applies to fruit and nuts which have been treated solely to ensure their provisional preservation during transport or storage prior to use (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), provided they remain unsuitable for immediate consumption in that state. " 8.2 In the instant case the product provisionally preserved cashew nuts are treated with nitrogen to help in maintaining their freshness and to extend their shelf life and this nitrogen gas is used in the preservation process by displacing oxygen. Chapter note 4 mentioned above clearly states that the provisional preservation has to be done by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions provided they remain unsuitable for immediate consumption in that state. Here the applicant is not using any preservative solution on the contrary only nitrogen gas is used to maintain the freshness of the cashew nuts. Also, the c....
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....P process the atmosphere surrounding the product is altered or controlled (e.g., by removing or reducing the oxygen content and replacing it with or increasing the nitrogen or carbon dioxide content). 8.4 In view of above, it is clear that cashew nuts packaged with nitrogen gas is classifiable under CTH 0801. The applicant's product is claimed to be provisionally preserved (treated with nitrogen gas) diced/broken cashew nuts. These cashew nuts are peeled and provisionally preserved /treated with nitrogen to maintain their freshness and to extend their shelf life which ultimately results in retaining the character of the dried cashewnuts. Therefore, it is safe to conclude that diced cashew nuts treated and packed with nitrogen are nothing but one of the form of broken cashew nuts, as explained in para 7 above. Nitrogen treatment or packing in presence of Nitrogen is nowhere provided as a valid means of preservation, under the Customs Tariff Act or HSN explanatory notes. Therefore, the product diced cashew nuts treated and packed with nitrogen is classifiable under CTI 08013210 which is specifically for broken cashew kernel. Thus, on application of GIR 1, it is clear that the ....
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....ruit, nut or edible parts of a plant which is prepared or preserved by any "other process" than these are liable to be classified under Chapter 20. 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. Roasting is a process used for bringing in to existence roasted nuts and the processes mentioned in chapter 8 do not cover roasting process. 9.2 Further, 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'ble Apex Court in the case of Alladi Venkateswarlu....
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....assifiable under CTH 2008. Therefore, in view of above discussions and on application of GRI1, it is safe to conclude that the product diced roasted cashew nuts merit classification under CTH 2008 and more specifically under specific CTI 20081910 of the Customs Tariff Act, 1975 i.e under Cahew nuts, roasted, salted or roasted and salted. 10. As far as the classification sought for shelled cashew nuts(diced) is concerned, it is observed from the facts submitted by the applicant that these cashew nuts are harvested from cashew trees when the cashew apples ripen. These raw cashew nuts are sun-dried for several days to reduce moisture content and make shelling easier. Further, the nuts are placed in a mechanical shelling machine. The outer hard shell is cracked open using pressure or force, exposing the soft inner nut. The cracked shell is removed from the cashew nut. After shelling, the nuts may undergo additional drying to ensure they are free from moisture and after due process of sorting and grading these cashew nuts are packaged for sale. Here, the only process applied to these cashews is shell removal, which does not constitute a preparation or preservation method. 10.1 The....
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....under CTI 08013210, which is for broken cashew kernel. Therefore, on application of GRI1 and arrangement and design of tariff and specific entry, it can be concluded that the product shelled cashew nuts (diced/broken) merits classification under CTH 0801 and more specifically under CTI 08013210 of the Customs Tariff Act, 1975. 11. On the basis of foregoing discussions, analysis, legal provisions of the statute, my views are expressed as per follow- Question 1. What shall be the tariff classification of cashew nuts that are provisionally preserved with the addition of preservatives (as outlined in the facts), and are proposed for import by the Applicant into India? Answer: I hold that the subject goods i.e. "Provisionally preserved Cashew nuts" (diced/broken) which is nothing but simply treated with nitrogen gas in the present case (as outlined in the facts), which does not impact on the nature of cashew nut merits classification under Custom Tariff Heading 0801, specifically under CTI 08013210 and whole cashew nut under CTI 08013220 of Chapter 8 of the First Schedule to the Customs Tariff Act, 1975. Question 2. What shall be the tariff classification o....