TaxTMI 
TaxTMI 
2026 (8) TMI 1319
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....ty for concessional rate of duty under S.No. 172 of Customs Notification No. 41/2019 dated 31.12.2019. 2. Submission by the Applicant: 2.1 The applicant has stated that they intend to import "Roasted Areca Nuts (Whole & Cut)" and "Roasted Walnut" from Burma, Indonesia and Sri Lanka. As per the present scheme of Classification of commodities under the Customs Tariff Act, 1975 (as amended vide Finance Bill, 2025), Fruits, Nuts and other edible parts of plants are classified under the Chapter Heading 2008, while other roasted nuts are particularly and specifically classified under the Tariff Item 20081991 2.2 The applicant submits that the process of 'roasting' is not defined in the Customs Tariff nor in the HSN Explanatory Note nor in any of the Sections/Chapters. In the absence of such a definition, recourse is sought to the dictionary and other literature meaning of the word 'roasting' that is defined as follows: Merriam- Webster: a .: to cook by exposing to dry heat (as in an oven or before a fire) or by surrounding with hot embers, sand, or stones b: to dry and porch by exposure to heat, Britannica: Roasting, c....
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....ting' as per the processes detailed above. "roasted betelnut/areca nut" and "roasted Walnuts" proposed to be imported by the appellant would fall under the HS Code 20081991 as "Other Roasted Nuts and Seeds" 2.6 The applicant contends that the proposed imported goods, namely Roasted Areca Nuts (Whole & Cut) and Roasted Walnut, both being roasted squarely fall under the specific heading 'Other Roasted Nuts and Seeds under Customs Tariff Item 2008 19 91. 2.6.1 The Applicant has further relied upon various judgments of the Hon'ble Supreme Court to contend that the HSN Explanatory Notes constitute a safe, reliable, and dependable guide for the interpretation and classification of goods under the Customs Tariff, as they provide valuable guidance in determining the appropriate classification of goods under the Customs Tariff Act, 1975. 2.7 The applicant contends that that by virtue of classification under the HS Code2008 1991, the roasted betelnut and roasted walnuts are eligible for concessional rate of duty under SI. No. 172 of the Notification of Customs No.46/2011 dated 01.006.2011 as amended by the Notification No. 41/2019 dated 31.12.2019, the relevant entry of ....
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....Customs Tariff Act, 1975? (ii) Whether subjecting the betelnuts/ areca nut to the processes detailed infra would qualify the products to be described as 'Roasted Betelnut/ Areca Nut in order to classify the same under the HS Code 20081991 of the Customs Tariff Act, 1975 or any other Chapter Heading? (iii) Whether the goods sought to be imported, namely, 'Roasted Walnuts are classifiable under the HS Code 20081991 as per Schedule -I of the Customs Tariff Act, 1975? (iv) Whether subjecting the Walnuts to the processes detailed infra would qualify the products to be described as 'Roasted Walnuts' in order to classify the same under the HS Code 20081991 of the Customs Tariff Act, 1975 or any other Chapter Heading? 5.3. 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. 5.4. Now, I proceed to examine the classification of the individual components, namely Roasted Areca Nuts and Roasted Walnuts. The classification of ea....
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....#39;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-I, sub-section (2); and proviso (b) of Customs Act, 1962, Application is disallowed as far as classification of roasted areca nuts is concerned. 7 Roasted Walnuts :- As far as the classification sought for Roasted Walnuts concerned, it is observed from the open-sources information that there are certain processes which are undertaken to get the subject goods from the raw ones and that there are considerable differences between the Roasted walnuts and that of the Raw walnuts. Roasting and drying are not one and same processes and there is a sharp change in the moisture level, colour, appearance and flavour when the process of roasting is undertaken. Needless to say, that in the market and trade also, roasted walnuts 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 pr....
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....ry entry can be taken refuge of only in absence of specific entry". 7.3 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 ". 8. 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. 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. Thus, it becomes necessary to refer to ....
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....g" is a method of food preservation by the removal of water content. On the other hand, "roasting" means the excess or very high heat treatment that produces fundamental chemical and physical changes in the structure and composition of the goods, bringing about a charred physical appearance. Therefore, drying is a moisture removal process involving methods such as dehydration. evaporation; etc., whereas roasting is a severe heat treatment process. 12. It is inferred from the submissions made by the applicant that the subject goods are Roasted Walnuts. Further, the subject goods are a resultant of the roasting process as elaborated by the applicant in the application. "Roasted Walnuts" are merits classification under CTI 2008 1991 as Other roasted nuts and seeds. 13. Further, the applicant has proposed eligibility of notification benefit under Notification No. 46/2011-Cus dt 01.06.2011 as amended by the Notification No. 41/2019 dated 31.12.2019. 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 Assistant Commissioner of Customs, as the case may be, that the goods in ....