Provisional preservation of areca nuts places them under Heading 0812 when they remain unfit for immediate consumption.

Areca nuts treated solely with preservatives for transport or storage, and unsuitable for immediate consumption in that state, are classifiable under Heading 0812 rather than Heading 0802. Chapter 8 Note 4 governs nuts provisionally preserved before use, and the more specific entry applies where the goods remain unfit for immediate human consumption. Although areca nuts are referenced under Heading 0802, the tariff scheme gives precedence to Heading 0812 for nuts preserved only to ensure provisional preservation during transport or storage. The goods were therefore classified under sub-heading 08129090 in favour of the assessee.

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Issues: Whether provisionally preserved areca nuts, whole and split, treated with preservatives during transport or storage and unsuitable for immediate consumption in that state, are classifiable under Customs Tariff Heading 0812 90 90 instead of Heading 0802.

Analysis: Chapter 8 covers edible fruit and nuts, and its notes permit dried nuts to be partially rehydrated or treated for additional preservation or stabilization. Chapter Note 4 to Chapter 8 specifically provides that Heading 0812 applies to fruit and nuts treated solely to ensure provisional preservation during transport or storage prior to use, provided they remain unsuitable for immediate consumption. The goods in question were found to be subjected to preservative treatment only for storage and transport, and in that condition they were not fit for immediate human consumption. Although areca nuts are also mentioned under Heading 0802, the tariff scheme and the chapter note make Heading 0812 the more specific entry for nuts provisionally preserved but not yet consumable in that state.

Conclusion: The goods are classifiable under Heading 0812 and specifically under Sub-heading 08129090, in favour of the assessee.

Ratio Decidendi: Where nuts are treated solely for provisional preservation during transport or storage and are unsuitable for immediate consumption in that state, they fall under Heading 0812 notwithstanding a specific reference to areca nuts in Heading 0802.

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