Groundnut Heat-Drying Process Transforms Product, Disqualifies from Original HSN 1202 Classification Based on Compositional Changes
Case-Laws
GST
AAR determined that heating groundnuts with shell to reduce moisture content constitutes a roasting process, rendering the product ineligible for classification under HSN 1202. The ruling hinged on the lack of detailed documentation regarding the heating process, potential temperature controls, and infrastructure. The authority found that heat-drying can alter the physical characteristics and composition of goods, effectively transforming the groundnuts beyond their original state. Consequently, the heated groundnuts were deemed not classifiable under the specified harmonized system code.
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