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Mahipal Singh
![Groundnuts Heated for Storage/Transport Cannot Be Classified under ‘Groundnuts, Not Roasted or Cooked’: AAR [Read Order]](https://images.taxscan.in/h-upload/2025/09/01/500x300_2082895-groundnuts-taxscan.webp "Groundnuts Heated for Storage/Transport Cannot Be Classified under ‘Groundnuts, Not Roasted or Cooked’: AAR [Read Order]")
Groundnuts Heated for Storage/Transport Cannot Be Classified under ‘Groundnuts, Not Roasted or Cooked’: AAR [Read Order]
The Rajasthan Authority for Advance Ruling (AAR) has held that groundnuts with shell subjected to heating for reducing moisture content so as to make...