Actually dry fruits are not much costly when compared to the water and moisture content of a fresh fruit. Calorie wise also there is no match for cashew and almonds in the fresh fruit category.
A vegetarian will not consider cashew as a luxury item. In India, even a non vegetarian is predominantly vegetarian as the consumption of meat is only a small portion of his daily food intake.
So the finance ministry should consider cashew as a necessity for the Indian food habit.