https://www.taxtmi.com/caselaws?id=466204 Provisionally preserved areca nut treated with preservatives for transport or storage, and remaining unsuitable for immediate consumption, is classifiable under Heading 0812 90 90 rather than Heading 0802. Chapter Note 3 to Chapter 8 permits limited preservation or stabilisation treatment for dried fruits and nuts without changing their character, while Chapter Note 4 specifically covers fruit and nuts preserved only for transport or storage and not fit for immediate use. Because the goods were treated with preservatives such as sulphur dioxide or sodium benzoate and were not ready for consumption, the specific tariff entry for provisionally preserved goods prevailed over the general areca nut heading. 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=466204 Provisionally preserved areca nut treated with preservatives for transport or storage, and remaining unsuitable for immediate consumption, is classifiable under Heading 0812 90 90 rather than Heading 0802. Chapter Note 3 to Chapter 8 permits limited preservation or stabilisation treatment for dried fruits and nuts without changing their character, while Chapter Note 4 specifically covers fruit and nuts preserved only for transport or storage and not fit for immediate use. Because the goods were treated with preservatives such as sulphur dioxide or sodium benzoate and were not ready for consumption, the specific tariff entry for provisionally preserved goods prevailed over the general areca nut heading. Case-Laws Customs Tue, 18 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466204