https://www.taxtmi.com/caselaws?id=467780 Provisionally preserved areca nuts treated with slacked lime, sulphur dioxide, sodium benzoate solution or Bordeaux solution remain classifiable as preserved fruit or nuts under Tariff Item 08129090. The limited preservative treatment is directed only to provisional preservation during transport or storage and does not change the goods into ready-to-eat preparations or alter their essential character. Heading 0802 is displaced by Chapter Note 4 to Chapter 8 because the goods are not suitable for immediate consumption, while Heading 2008 does not apply and Heading 2106 is confined to food preparations such as processed betel nut products. The goods therefore fall under Heading 0812. en-us Thu, 17 Oct 2024 00:00:00 +0530 Thu, 02 Apr 2026 20:18:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467780 Provisionally preserved areca nuts treated with slacked lime, sulphur dioxide, sodium benzoate solution or Bordeaux solution remain classifiable as preserved fruit or nuts under Tariff Item 08129090. The limited preservative treatment is directed only to provisional preservation during transport or storage and does not change the goods into ready-to-eat preparations or alter their essential character. Heading 0802 is displaced by Chapter Note 4 to Chapter 8 because the goods are not suitable for immediate consumption, while Heading 2008 does not apply and Heading 2106 is confined to food preparations such as processed betel nut products. The goods therefore fall under Heading 0812. Case-Laws Customs Thu, 17 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467780