https://www.taxtmi.com/caselaws?id=466338 Provisionally preserved areca nuts treated with preservatives for transport or storage are classifiable under Heading 0812 90 90 of the Customs Tariff Act, 1975. Chapter 8 and the HSN notes permit fruits or nuts to be treated for preservation or stabilisation, and Chapter Note 4 to Chapter 8 applies where the goods are preserved only temporarily, remain unsuitable for immediate consumption, and require further removal of preservatives before use. On that basis, the specific tariff description for provisionally preserved nuts prevails over Heading 0802. The advance ruling therefore accepted the classification claim under Heading 0812 90 90 and rejected classification under Heading 0802. en-us Tue, 14 Jan 2025 00:00:00 +0530 Mon, 02 Feb 2026 20:17:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466338 Provisionally preserved areca nuts treated with preservatives for transport or storage are classifiable under Heading 0812 90 90 of the Customs Tariff Act, 1975. Chapter 8 and the HSN notes permit fruits or nuts to be treated for preservation or stabilisation, and Chapter Note 4 to Chapter 8 applies where the goods are preserved only temporarily, remain unsuitable for immediate consumption, and require further removal of preservatives before use. On that basis, the specific tariff description for provisionally preserved nuts prevails over Heading 0802. The advance ruling therefore accepted the classification claim under Heading 0812 90 90 and rejected classification under Heading 0802. Case-Laws Customs Tue, 14 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466338