https://www.taxtmi.com/caselaws?id=466202 Areca nuts treated solely with preservatives for transport or storage and remaining unsuitable for immediate consumption fall within Chapter Note 4 to Chapter 8, which directs classification as provisionally preserved fruit or nuts under Heading 0812 rather than Heading 0802. The authority applied the specific condition of provisional preservation and the product's unfit state for immediate consumption, supported by the HSN framework and prior rulings on identical goods. The goods were therefore classifiable under Customs Tariff Heading 0812 90 90. en-us Tue, 18 Feb 2025 00:00:00 +0530 Wed, 28 Jan 2026 11:02:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466202 Areca nuts treated solely with preservatives for transport or storage and remaining unsuitable for immediate consumption fall within Chapter Note 4 to Chapter 8, which directs classification as provisionally preserved fruit or nuts under Heading 0812 rather than Heading 0802. The authority applied the specific condition of provisional preservation and the product's unfit state for immediate consumption, supported by the HSN framework and prior rulings on identical goods. The goods were therefore classifiable under Customs Tariff Heading 0812 90 90. Case-Laws Customs Tue, 18 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466202