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Issues: Classification of imported almonds under Customs Tariff Heading 0802.12 or 2008.99
Analysis: The appeal revolved around the classification of imported almonds by the appellants under Customs Tariff Heading 0802.12, while the customs authorities classified them under Heading 2008.99. The appellants argued that Chapter 8 specifically covers nuts like almonds, while Chapter 20 pertains to preparations of fruits, nuts, and other plant parts. They contended that their products fell under Heading 0802.12 as shelled almonds. Conversely, the Revenue argued that the imported almonds, such as Honey Roasted Almonds, Smokehouse Almonds, etc., fit the description under Heading 2008.99, which covers dried, roasted nuts with various coatings and ingredients. The Revenue relied on HSN Notes and Explanatory Notes to support their classification. The Ld. Advocate for the appellants highlighted that while Explanatory Notes might not favor their argument, goods must be classified based on the Tariff's Chapter Note and Headings. The Tribunal examined the ingredients and processing methods of the imported almond varieties, including Honey Roasted, Smokehouse, Sour Cream and Onion, Chilli with Lemon, Onion Garlic, and Barbecue Almonds. The HSN Notes under Chapter 8 indicated that processed goods should be unsuitable for immediate consumption and exclude roasted fruits and nuts. On the other hand, the Explanatory Notes under Heading 20.08 explicitly included almonds and other nuts roasted with various elements, matching the imported almond products' descriptions. Considering the international expertise reflected in the HSN Notes and the clear illustrations under Chapter 20, the Tribunal concluded that the imported goods were correctly classified under Heading 2008.99, as determined by the authorities below. The Tribunal upheld the lower order and dismissed the appeal, affirming the classification of the almonds under Customs Tariff Heading 2008.99.
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