https://www.taxtmi.com/caselaws?id=467157 Provisional preservation of areca nuts treated with preservative solutions was classified under Heading 0812 90 90 rather than Heading 0802. The classification analysis applied Chapter 8 of the Customs Tariff Act, 1975, the HSN notes, and the chapter note covering fruits and nuts treated solely for provisional preservation during transport or storage. Because the goods were described as areca nuts subjected only to preservative treatment and remained unsuitable for immediate consumption, the more specific Heading 0812 was considered applicable. The cited departmental materials did not alter that result. en-us Thu, 22 Feb 2024 00:00:00 +0530 Sat, 07 Mar 2026 22:06:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467157 Provisional preservation of areca nuts treated with preservative solutions was classified under Heading 0812 90 90 rather than Heading 0802. The classification analysis applied Chapter 8 of the Customs Tariff Act, 1975, the HSN notes, and the chapter note covering fruits and nuts treated solely for provisional preservation during transport or storage. Because the goods were described as areca nuts subjected only to preservative treatment and remained unsuitable for immediate consumption, the more specific Heading 0812 was considered applicable. The cited departmental materials did not alter that result. Case-Laws Customs Thu, 22 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467157