CAAR Mumbai Classifies Roasted Cashew Nuts Under CTI 2008 19 10

In re Wunderkind Infotech (CAAR Mumbai) The Customs Authority for Advance Rulings (CAAR), Mumbai, has issued a ruling that roasted cashew nuts are to be classified under Customs Tariff Item (CTI) 2008 19 10. The applicant, Wunderkind Infotech, sought an advance ruling on this classification, initially for a range of roasted nuts, but later narrowed the request to focus solely on roasted cashew nuts. The company argued that the roasting process fundamentally changes the product, making it distinct from the “fresh” or “dried” nuts typically covered in Chapter 08 of the Cu...