https://www.taxtmi.com/caselaws?id=466205 Provisionally preserved areca nut, whether whole or split, treated only with preservatives for transport or storage and remaining unsuitable for immediate consumption, is classifiable under sub-heading 08129090. Chapter 8 and Chapter Note 4 governed the classification because the treatment was for provisional preservation rather than preparation for consumption, and the more specific description in heading 0812 prevailed over the general nut heading 0802. The AAR also relied on the tariff placement of the goods and earlier rulings on identical goods, and ruled in favour of the applicant. en-us Tue, 18 Feb 2025 00:00:00 +0530 Thu, 29 Jan 2026 09:51:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466205 Provisionally preserved areca nut, whether whole or split, treated only with preservatives for transport or storage and remaining unsuitable for immediate consumption, is classifiable under sub-heading 08129090. Chapter 8 and Chapter Note 4 governed the classification because the treatment was for provisional preservation rather than preparation for consumption, and the more specific description in heading 0812 prevailed over the general nut heading 0802. The AAR also relied on the tariff placement of the goods and earlier rulings on identical goods, and ruled in favour of the applicant. Case-Laws Customs Tue, 18 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466205