TaxTMI 
TaxTMI 
2026 (7) TMI 1204
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....g registration no. 33AEZPT4733JIZR. The applicant is intending to import of following goods from the Tuticorin 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: SI. 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) Sl. No. 172 of Notification No. 46/2011-Cus dated 01.06.2011 (when imported from Thailand, Malaysia and Vietnam) 3. Oven Roasted Alm....
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....r CTH 2008 19 91 which covers other roasted nuts 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) 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 nuts, dry-roasted, oil-roasted or fat- roasted, whether or not containing or coated with vegetable oil, salt, flavours, spices or other additi....
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....essing, 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 specifies the physical status of the goods along with corresponding processes that could be carried on those goods under this chap....
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....s, 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 process of roasting is not specifically mentioned as a process of preservation or stabilization or a process to improve o....
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....s. 3. Roasted Pista Nuts Imported from Vietnam, Thailand and Malaysia: 3.1. The applicant submitted 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. Due to their high oil content, they will continue to roast after removing the pistachios from the oven. 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 Iran, Vietnam, Thailand and Malaysia is eligible to avail the benefit of SI. No. 172 of No....
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....luding 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 not suitable for th....
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....o. (7) of the Regulation no. 8 of the Customs Authority for Advance Rulings Regulations, 2021, on the receipt of the said application, office of the CAAR, Mumbai forwarded copy of the said application/submissions to the concerned Jurisdictional Customs Commissionerate i.e. The Commissioner of Customs (Import), Custom House, New Harbour Estate, Tuticorin calling upon them to furnish the relevant records with comments, if any, in respect of said application on 27.03.2026, 16.04.2026, 13.05.2026 & 01.06.2026. However, no reply has been received from Jurisdictional Commissionerate till date. 7. Records of Personal Hearing: The Proprietor from M/s. KMT & Co. appeared for personal hearing on 01.06.2026 in the matter. He reiterated his statement filed with the application particularly classification of Roasted Areca Nuts under CTI 20081991 as other roasted nuts and seeds. No body appeared for personal hearing from the department side from Tuticorin Jurisdiction. 8. Discussions and Findings: 8.1 I have taken into consideration all the materials placed before me in respect of the subject goods. I have gone through the submission made by the applicant. Therefore, I proceed to pronou....
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....AAR, 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. Accordingly, no ruling is being passed against the claim of Roasted Areca Nuts due to the reasons explained here in terms of provisions of Section 28-I, sub-section (2); and proviso (b) of Customs Act, 1962 being the issue is already decided by the Hon'ble High Court of Madras in the judgement dated 01.08.2023 read with order dated 22.11.2024 cited supra. Though question of classification of Roasted Areca Nut decided by Hon'ble High Court of Madras dated 01.08.2023 is not in case filed by Applicant himself, however, as per records perused and facts produced before me, it is seen that the matter abundantly falls under Section 28-I (2) (b) of the Customs Act, 1962 and said provision can be safely applied to application and question raised thereof. 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 a....
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.... or other sweetening matter or spirit, not elsewhere specified or included - Nuts, ground-nuts and other seeds, whether or not mixed together: 20081100 -- Ground-nuts 2008 19 -- Other, including mixtures: 2008 19 10 --- Cashew nut, roasted, salted or roasted and salted --- Makhana: 2008 19 21 ---- Popped 2008 19 22 ---- Flour and Powder 2008 19 29 ---- Other --- Other: 2008 19 91 ---- Other Roasted Nuts and Seeds 2008 19 92 ---- Other Nuts, otherwise prepared or preserved 2008 19 93 ---- Other roasted and fried vegetable products 2008 19 99 ---- Other 2008 20 00 - Pineapples 2008 30 - Citrus fruit: 2008 30 10 - Orange 2008 30 90 - Other 9. 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 cann....
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....e of the Customs Tariff, reliance can also be placed on the explanatory Notes to the HSN. 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 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." 12. 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 proces....