Tariff classification of Roasted, Shelled & Nitrogen-Treated Cashew Nuts

In re Winterhart Solutions (CAAR Mumbai)

The Customs Authority for Advance Rulings (CAAR), Mumbai, adjudicated a matter concerning the correct tariff classification of various processed forms of cashew nuts, namely: (i) provisionally preserved cashew nuts (diced), (ii) roasted cashew nuts (diced), and (iii) shelled/diced cashew nuts. The applicant, Winterhart Solutions, sought classification for these products under various headings of the Customs Tariff Act, 1975 (CTA). The ruling applies the General Rules of Interpretation (GRI), dictionary meaning

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