Tariff classification of provisionally preserved areca nut follows the specific heading for preserved fruit and nuts, not the general areca nut entry.

Provisionally preserved areca nut treated with preservatives for transport or storage, and remaining unsuitable for immediate consumption, is classifiable under Heading 0812 90 90 rather than Heading 0802. Chapter Note 3 to Chapter 8 permits limited preservation or stabilisation treatment for dried fruits and nuts without changing their character, while Chapter Note 4 specifically covers fruit and nuts preserved only for transport or storage and not fit for immediate use. Because the goods were treated with preservatives such as sulphur dioxide or sodium benzoate and were not ready for consumption, the specific tariff entry for provisionally preserved goods prevailed over the general areca nut heading.

---

---

Issues: Whether provisionally preserved areca nut (whole and split), treated with preservatives for transport and storage and remaining unsuitable for immediate consumption, is classifiable under Heading 0812 90 90 of the Customs Tariff Act, 1975 or under Heading 0802.

Analysis: Chapter Note 3 to Chapter 8 permits dried fruits and dried nuts to undergo limited treatment for preservation or stabilisation while retaining their character. Chapter Note 4 to Chapter 8 specifically covers fruit and nuts treated solely to ensure provisional preservation during transport or storage, where they remain unsuitable for immediate consumption. The goods described in the application were found to be treated with preservatives such as sulphur dioxide or sodium benzoate for preservation and, on the materials placed on record, were not fit for immediate consumption in that state. Although areca nut is mentioned under Heading 0802, the more specific description in Chapter Note 4 and Heading 0812 governs goods provisionally preserved for transport or storage and unsuitable for immediate use.

Conclusion: The goods are classifiable under Heading 0812, specifically under sub-heading 0812 90 90, and not under Heading 0802.

Final Conclusion: The classification dispute was decided in favour of the applicant by treating the imported provisionally preserved areca nuts as goods falling within the tariff entry for provisionally preserved fruit and nuts.

Ratio Decidendi: Where fruit or nuts are treated solely for provisional preservation during transport or storage and remain unsuitable for immediate consumption, the specific tariff entry for provisionally preserved goods applies over the general entry for areca nuts.

---