https://www.taxtmi.com/caselaws?id=467157 Classification issue concerns whether areca nuts treated with sorbic acid solely for preservation during transport/storage are classifiable as provisionally preserved and therefore fall under Heading 0812 90 90; the article applies Chapter 8 tariff schedule, HSN explanatory notes and chapter notes (notably the note on goods provisionally preserved as unsuitable for immediate consumption) and finds the factual record demonstrates provisional preservation and unsuitability for immediate consumption, rejecting competing heading 0802 classification, with the operative effect that such treated areca nuts are classifiable under Heading 0812 90 90. 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 Classification issue concerns whether areca nuts treated with sorbic acid solely for preservation during transport/storage are classifiable as provisionally preserved and therefore fall under Heading 0812 90 90; the article applies Chapter 8 tariff schedule, HSN explanatory notes and chapter notes (notably the note on goods provisionally preserved as unsuitable for immediate consumption) and finds the factual record demonstrates provisional preservation and unsuitability for immediate consumption, rejecting competing heading 0802 classification, with the operative effect that such treated areca nuts are classifiable under Heading 0812 90 90. Case-Laws Customs Thu, 22 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467157