https://www.taxtmi.com/caselaws?id=764254 The Customs Authority for Advance Rulings, New Delhi ruled that provisionally preserved areca nuts (both whole and split) should be classified under Custom Tariff Heading 0812 90 90. The AAR determined that these nuts, being treated solely for provisional preservation during transport/storage and unsuitable for immediate consumption, fall under Chapter 0812 rather than 0802. The ruling emphasized that provisionally preserved nuts unfit for direct consumption are more specifically covered under CTH 0812 90 90 of the Customs Tariff Act, 1975. en-us Mon, 27 May 2024 00:00:00 +0530 Tue, 07 Jan 2025 07:56:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764254 The Customs Authority for Advance Rulings, New Delhi ruled that provisionally preserved areca nuts (both whole and split) should be classified under Custom Tariff Heading 0812 90 90. The AAR determined that these nuts, being treated solely for provisional preservation during transport/storage and unsuitable for immediate consumption, fall under Chapter 0812 rather than 0802. The ruling emphasized that provisionally preserved nuts unfit for direct consumption are more specifically covered under CTH 0812 90 90 of the Customs Tariff Act, 1975. Case-Laws Customs Mon, 27 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764254