https://www.taxtmi.com/caselaws?id=467787 Provisionally preserved areca nuts, whole and split, treated with preservatives during storage and transport, fall under Tariff Item 0812 90 90 because Chapter 8 and Chapter Note 4 cover dried nuts treated solely for additional preservation or stabilisation before use, where they remain unsuitable for immediate consumption. The goods were de-husked, peeled, split, dried and treated with sulphur dioxide gas or sodium benzoate solution, and further processing was still required before consumption. Although areca nuts may also fall within Heading 0802, the preserved condition and treatment made Heading 0812 the more specific classification. en-us Fri, 01 Nov 2024 00:00:00 +0530 Thu, 02 Apr 2026 15:56:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467787 Provisionally preserved areca nuts, whole and split, treated with preservatives during storage and transport, fall under Tariff Item 0812 90 90 because Chapter 8 and Chapter Note 4 cover dried nuts treated solely for additional preservation or stabilisation before use, where they remain unsuitable for immediate consumption. The goods were de-husked, peeled, split, dried and treated with sulphur dioxide gas or sodium benzoate solution, and further processing was still required before consumption. Although areca nuts may also fall within Heading 0802, the preserved condition and treatment made Heading 0812 the more specific classification. Case-Laws Customs Fri, 01 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467787