https://www.taxtmi.com/caselaws?id=467780 Provisionally preserved areca nuts treated with slacked lime, sulphur dioxide, sodium benzoate solution or Bordeaux solution are classifiable under Heading 0812, Tariff Item 08129090, because they are preserved only for transport or storage and remain unsuitable for immediate consumption. Chapter Note 4 to Chapter 8 covers fruit and nuts so treated, including by preservative solutions, while Chapter Note 3 allows additional preservation processes for dried fruit or nuts without changing their essential character. The competing headings under Chapters 20 and 21 do not apply where the goods are not shown to be ready-to-eat preparations or transformed into supari or pan masala. en-us Thu, 17 Oct 2024 00:00:00 +0530 Thu, 02 Apr 2026 20:18:21 +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 are classifiable under Heading 0812, Tariff Item 08129090, because they are preserved only for transport or storage and remain unsuitable for immediate consumption. Chapter Note 4 to Chapter 8 covers fruit and nuts so treated, including by preservative solutions, while Chapter Note 3 allows additional preservation processes for dried fruit or nuts without changing their essential character. The competing headings under Chapters 20 and 21 do not apply where the goods are not shown to be ready-to-eat preparations or transformed into supari or pan masala. Case-Laws Customs Thu, 17 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467780