https://www.taxtmi.com/caselaws?id=467464 Areca nuts (whole and split) treated only with sulphur dioxide gas or sodium benzoate solution for storage and transport were classified under CTH 0812 90 90, because they were dried nuts subjected solely to provisional preservation and remained unsuitable for immediate consumption. Chapter Note 4 to Chapter 8 covered such goods, and the presence of areca nut in Heading 0802 did not displace the more specific classification under Heading 0812 on these facts. The requested tariff classification was accepted, and the confidentiality request was declined. en-us Mon, 06 May 2024 00:00:00 +0530 Thu, 19 Mar 2026 19:02:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467464 Areca nuts (whole and split) treated only with sulphur dioxide gas or sodium benzoate solution for storage and transport were classified under CTH 0812 90 90, because they were dried nuts subjected solely to provisional preservation and remained unsuitable for immediate consumption. Chapter Note 4 to Chapter 8 covered such goods, and the presence of areca nut in Heading 0802 did not displace the more specific classification under Heading 0812 on these facts. The requested tariff classification was accepted, and the confidentiality request was declined. Case-Laws Customs Mon, 06 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467464