https://www.taxtmi.com/caselaws?id=439080 Provisionally preserved areca nut treated solely to ensure preservation during transport or storage, and remaining unsuitable for immediate consumption, falls within Heading 0812 of Chapter 8 rather than Heading 0802. Chapter Note 4 to Chapter 8 governs goods so treated, including nuts preserved with preservative solutions, where further processing is required before consumption. On the stated facts, the goods answer the description of provisionally preserved nuts and are classifiable under sub-heading 0812 90 90. en-us Mon, 15 May 2023 00:00:00 +0530 Sat, 11 Apr 2026 12:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439080 Provisionally preserved areca nut treated solely to ensure preservation during transport or storage, and remaining unsuitable for immediate consumption, falls within Heading 0812 of Chapter 8 rather than Heading 0802. Chapter Note 4 to Chapter 8 governs goods so treated, including nuts preserved with preservative solutions, where further processing is required before consumption. On the stated facts, the goods answer the description of provisionally preserved nuts and are classifiable under sub-heading 0812 90 90. Case-Laws Customs Mon, 15 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439080