Provisional preservation of areca nuts places them under Heading 0812 90 90, not the general heading for nuts.

Provisionally preserved areca nuts treated with preservatives for transport or storage and remaining unsuitable for immediate consumption are classifiable under Heading 0812 90 90 rather than Heading 0802. Chapter 8 and Chapter Note 4 direct that Heading 0812 covers fruit and nuts treated solely to ensure provisional preservation during transport or storage before use, and that description prevails where the goods remain unfit for immediate consumption. Although areca nuts are covered generally under Heading 0802, the specific treatment-based tariff entry governed the classification on these facts.

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Issues: Whether provisionally preserved areca nuts, treated with preservatives for transport or storage and remaining unsuitable for immediate consumption, are classifiable under Heading 0812 90 90 of the First Schedule to the Customs Tariff Act, 1975 instead of Heading 0802.

Analysis: Chapter 8 covers edible fruit and nuts, including products that may be dried or otherwise 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 product in question was found to undergo preservative treatment and to remain unfit for immediate consumption in that state. Although areca nuts are also mentioned in Heading 0802, the more specific treatment-based description in Heading 0812 governed the classification on the facts presented.

Conclusion: The goods are classifiable under Heading 0812 90 90 and not under Heading 0802.

Ratio Decidendi: Where fruit or nuts are treated solely for provisional preservation during transport or storage and remain unsuitable for immediate consumption, Heading 0812 prevails as the specific tariff classification.

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