https://www.taxtmi.com/caselaws?id=466203 Clarifies tariff classification of areca (betel) nuts provisionally preserved and unsuitable for immediate consumption: where nuts have been treated solely to ensure provisional preservation during transport or storage and remain unfit for immediate consumption, they fall under the fruit and nuts provision for provisional preservation rather than the heading covering areca nuts used chiefly as masticatory. The applicable descriptive chapter notes and explanatory notes to Chapter 8 require classification more specifically under the tariff heading for provisionally preserved fruit and nuts; accordingly such whole and split provisionally preserved areca nuts are classifiable under subheading 08129090. en-us Tue, 18 Feb 2025 00:00:00 +0530 Wed, 28 Jan 2026 13:15:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466203 Clarifies tariff classification of areca (betel) nuts provisionally preserved and unsuitable for immediate consumption: where nuts have been treated solely to ensure provisional preservation during transport or storage and remain unfit for immediate consumption, they fall under the fruit and nuts provision for provisional preservation rather than the heading covering areca nuts used chiefly as masticatory. The applicable descriptive chapter notes and explanatory notes to Chapter 8 require classification more specifically under the tariff heading for provisionally preserved fruit and nuts; accordingly such whole and split provisionally preserved areca nuts are classifiable under subheading 08129090. Case-Laws Customs Tue, 18 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466203