https://www.taxtmi.com/caselaws?id=466335 Areca nuts treated solely with preservatives for transport or storage, and unsuitable for immediate consumption in that state, are classifiable under Heading 0812 rather than Heading 0802. Chapter 8 Note 4 governs nuts provisionally preserved before use, and the more specific entry applies where the goods remain unfit for immediate human consumption. Although areca nuts are referenced under Heading 0802, the tariff scheme gives precedence to Heading 0812 for nuts preserved only to ensure provisional preservation during transport or storage. The goods were therefore classified under sub-heading 08129090 in favour of the assessee. en-us Tue, 24 Dec 2024 00:00:00 +0530 Mon, 02 Feb 2026 17:11:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466335 Areca nuts treated solely with preservatives for transport or storage, and unsuitable for immediate consumption in that state, are classifiable under Heading 0812 rather than Heading 0802. Chapter 8 Note 4 governs nuts provisionally preserved before use, and the more specific entry applies where the goods remain unfit for immediate human consumption. Although areca nuts are referenced under Heading 0802, the tariff scheme gives precedence to Heading 0812 for nuts preserved only to ensure provisional preservation during transport or storage. The goods were therefore classified under sub-heading 08129090 in favour of the assessee. Case-Laws Customs Tue, 24 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466335