TaxTMI 
TaxTMI 
2026 (3) TMI 1461
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....ration no. 33AALFI0052M1ZF. The applicant is intending to import of following goods from the Chennai Port: a) Oven Roasted Areca nuts from Myanmar, Thailand. Indonesia and Cambodia. b) Oven Roasted Pistachios from Iran, Thailand, Malaysia and Vietnam. c) Oven Roasted Almond nuts from Vietnam, Thailand and Malaysia. d) Oven Roasted Cashew nuts from Vietnam, Thailand, Cambodia and Malaysia. 2.2 The applicant is of the bonafide belief that the subject goods are rightly classifiable under CTH sub heading 2008 19. Therefore, the present application is being filed to ascertain the correct classification and eligibility of Notification benefit for the following subject goods: S1. No. Subject Goods Proposed CTH Classification Proposed Eligibility of Notification Benefit 1. Oven Roasted Areca nuts 20081991 (1) SI. No. 172 of Notification No. 46/2011-Cus dated 01.06.2011 (when imported from Myanmar, Thailand. Indonesia and Cambodia) 2. Oven Roasted Pistachios 20081991 (1) SI. No. 172 of Notification No. 46/2011-Cus dated 01.06.2011 (when imported from Thailand, Malaysia and Vietnam) 3. Oven Roasted Almond nuts ....
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....uts and seeds. D. The applicant made reference to the case laws of L.M.L. Ltd. v. Commissioner of Customs reported in 2010(258) E.L.T 321 (S.C), Holostick India Ltd. v. Commissioner of Central Excise, Noida reported in 2015 (318) E.L.T 529, Collector of Central Excise. Shillong v. Wood Craft Products Ltd reported in 1995 (77) E.L.T 23 (S.C.) to submit that the HSN Explanatory Note is the safe and dependable guide in the matters of classification of items. In the case of "Collector of Customs. Bombay v. Business Forms Ltd reported 2002 (142) ELT 18 (S.C.), the Hon'ble court held that Explanatory Notes to HSN need to be given due consideration for classifying goods, E. It is submitted that the HSE Explanatory Notes to Chapter 20.08 published by the World Customs Organization are reproduced below: "this heading covers fruits, 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 process specified in other Chapters or in the preceding headings of this Chapter. If includes, inter alia' (1) Almonds, ground-nuts, areca (or betel) nuts and other....
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....le preparation. In contrast, roasted areca nuts are simply preserved by roasting, without any additional ingredients or complex processing, which aligns then with Chapter 2008, specifically covering nuts that are otherwise prepared or preserved. Thus, while supari is a more elaborately processed product, roasted areca nuts are simply roasted and preserved. leading to their' distinct classification. Further, Chapter 2008 explicitly includes nuts that are roasted, making it the appropriate and specific classification for roasted areca nuts. G. Further, Chapter 8 covers fruit, nuts and peel of citrus fruit or melons (including watermelons), generally intended for human consumption (whether as presented or after processing). As per HSN explanatory notes these goods may be fresh (including chilled), frozen (whether or not previously cooked by steaming or boiling in water or containing added sweetening matter) or dried (including dehydrated, evaporated or freeze-dried): provided they are unsuitable for immediate consumption in that state, they may be provisionally preserved (e.g., by Sulphur dioxide gas, in brine, in Sulphur water or in other preservative solutions). The note spec....
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.... 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 91 --- Other roasted nuts and seeds. While examining the scope of CTH 2008 it is found that as per HSN Explanatory Notes, heading 2008 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. Specifying what is included in this heading, the explanatory note states that 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. From the forgoing it can be seen that the subject goods find specific reference in the chapter 20 of the schedule I of the Customs Tariff Act, 1975 as well as corresponding HSN Explanatory Note. It is important to pay attention to the fact that in the above explanatory note a ....
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....the product that was under consideration before the Hon'ble Authority in the above-mentioned Rulings. 3. Roasted Pista Nuts Imported from Vietnam, Thailand and Malaysia: 3.1. The applicant submits that the process carried out on the imported goods includes the following steps: Preheat the oven to 350 degrees, line a rimmed baking sheet with parchment paper or foil for easy clean-up, add pista nuts in a single layer, and roast for 10-15 minutes. 3.2. As per the applicant, the applicable subheading for roasted Pista nuts will be CTH 2008 19 91, 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 91 --- Other roasted nuts and seeds. This subheading includes "Other roasted nuts and seeds," which includes the impugned roasted pista nuts. Roasted pista nuts imported from Vietnam, Thailand and Malaysia is eligible to avail the benefit of SI. No. 172 ....
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.... -- Other, including mixtures: 2008 19 91 --- Other roasted nuts and seeds. and Roasted Almond nuts imported from Vietnam, Thailand and Malaysia is eligible to avail the benefit of SI. No. 172 of Notification No. 46/2011-Cus dated 01.06.2011. 4.3. As per the applicant the preparation process being preheating, lining the baking sheet, and roasting - transforms the raw almonds 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 specified elsewhere. Additionally, the classification under CTH 2008 19 20 is appropriate because other roasted nuts are specifically covered under this subheading. 4.4 The applicant submitted that Chapter 08 of the Custom Tariff also deals with the Edible fruit and nuts which are "fresh" or "dried" in general. It is submitted that the products subjected to import are "roasted" which are clearly not fresh or dried. Therefore, the classification of subject goods under the Chapter 08 is n....
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....tional Customs Commissionerate i.e. the Commissioner of Customs, Chennai-II Commissionerate (Import), Custom House No. 60, Rajaji Salai, Chennai-600001 calling upon them to furnish the relevant records with comments, if any, in respect of said application on 20.11.2025. 10.12.2025, 31.12.2025, 21.01.2026 & 04.02.2026. However, no reply has been received from Jurisdictional Commissionerate till date. 7. Records of Personal Hearing: Sh. Mohamed Uvaisullah Muhsin A. advocate appeared for personal hearing on 14.01.2026 in the matter on behalf of the applicant. He reiterated the contention filed with the application that the subject goods are roasted nuts merit classification under CTI 2008 more particularly under CTI 20081910 (roasted cashew nut) and CTI 20081991 other roasted nuts and seeds. Sh. Senthil Murugan, jurisdictional Deputy Commissioner appeared for PH. He submitted that the classification of roasted areca nut is settled by Hon'ble Chennai High Court and that the roasted areca nuts may be tested to confirm its nature when actually imported. 8 Discussions and Findings: 8.1 I have taken into consideration all the materials placed before me in respect of the subjec....
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....20 (substituted with CTI 2008 19 91 vide the Finance Act, 2025). This Authority as well as CAAR, Delhi have already issued multiple rulings in a sizeable number of applications intending import of the subject 'Roasted Areca Nuts' through various major/minor ports/Inland container Depots, spread across the country. The all such rulings are based on the same matter as upheld by the Hon'ble High Court of Madras in its order dated 01.08.2023 cited above. In the instant case also the issue is identical/similar one and I observe that no new facts have been put forth by the applicant before this authority to decide the classification. Hence, in terms of provisions of Section 28-1, sub-section (2); and proviso (b) of the first proviso of sub-section (2) of section 28-I of Customs Act, 1962, ruling is not given as far as classification of roasted areca nuts is concerned. However, as per the details submitted by the applicant that moisture content contains in the subject areca nut between 10%-15%, the hon'ble High Court of Madras in the case of M/s Universal Impex Vs. The commissioner of Customs, Chennai in WP Nos. 23836 & 24237 of 2024 and WMP Nos. 26088, 26089, 26481 to ....
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....dertaken. Needless to say, that in the market and trade also, roasted Cashew nuts, roasted Almond nuts and roasted Pista nuts are well-known products and in common parlance it is called/sold/purchased and understood accordingly as roasted, itself. The Customs Tariff Act, nowhere defines the process of roasting. However, CTI 2008 1910 specifically covers roasted cashew nuts. Further, it can be seen from the processes specified in Chapters 7, 8 or 11 which mainly include freezing, steaming, boiling, drying, provisionally preserving and milling, thus, any vegetable, fruit, nuts 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. Further, relevant portion of the Heading 2008 (as amended vide Finance Bill, 2025) is reproduced as under for ready referen....
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....ion 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. Thus, it becomes necessary to refer to relevant Section notes, Chapter notes and Heading notes to decide the classification of the subject goods under consideration. 11. The Customs Tariff is aligned up to the 6-digit level with the Harmonized System of Nomenclature (HSN) issued by the World Customs Organization (WCO). For uniform interpretation of the HSN, the WCO has published detailed Explanatory Notes to the HSN which have long been recognized as a safe guide to interpret the Schedules to the Customs Tariff. In the case of Collector of Central Excise, Shillong Vs. Wood Craft Products Ltd., (1995) 77 ELT 23 (S.C.) the Hon'ble Supreme Court of India held that in case of doubt, HSN is a safe guide for ascertaining true meaning, if any, expression used in the Act, unless there is an express different intention indicated in the Customs Tariff itself. The same view has been taken by the Hon'ble Supreme Court in the case of CC v. Business Fo....
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....such as dehydration. evaporation; etc., whereas roasting is a severe heat treatment process. 13. It is inferred from the submissions made by the applicant that the subject goods are oven roasted Cashew Nuts, Almond Nuts and Pista Nuts. I am of the considered view that the explanatory notes specifically cover the roasted Almonds. Further, Oven Roasted Almond Nuts and Pista Nuts falls under the category of "other nuts" to get itself covered into the inclusions as enumerated in the said explanatory note. Further, the subject goods are a resultant of the roasting process as elaborated by the applicant in the application. "Roasted Cashew Nuts" are specifically covered under CTI 2008 1910, therefore 'Roasted Cashew Nuts' merits classification under CTI 2008 1910. Further, roasted Almond Nuts and roasted Pista Nuts merit classification under CTI 2008 1991 as Other roasted nuts and seeds. 14. Further, the applicant has proposed eligibility of notification benefit under Notification No. 46/2011-Cus dt 01.06.2011. However, the preferential BCD under Notification No. 46/2011-Cus, is subject to the importer proving to the satisfaction of the Deputy Commissioner of Customs or Assi....