https://www.taxtmi.com/caselaws?id=467787 Provisionally preserved areca nuts, whole or split, treated with preservatives only during transport or storage and not suitable for immediate consumption, fall within Customs Tariff Heading 0812 90 90. Chapter 8 and Chapter Note 4 cover fruit and nuts subjected solely to preservative treatment for temporary preservation, and the HSN guidance supports classification under Heading 0812 where the goods remain unsuitable for direct consumption. Although areca nuts may also fall under Heading 0802, the more specific description of provisionally preserved nuts prevails. The goods were therefore classified under Heading 0812 90 90. en-us Fri, 01 Nov 2024 00:00:00 +0530 Thu, 02 Apr 2026 22:17:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467787 Provisionally preserved areca nuts, whole or split, treated with preservatives only during transport or storage and not suitable for immediate consumption, fall within Customs Tariff Heading 0812 90 90. Chapter 8 and Chapter Note 4 cover fruit and nuts subjected solely to preservative treatment for temporary preservation, and the HSN guidance supports classification under Heading 0812 where the goods remain unsuitable for direct consumption. Although areca nuts may also fall under Heading 0802, the more specific description of provisionally preserved nuts prevails. The goods were therefore classified under Heading 0812 90 90. Case-Laws Customs Fri, 01 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467787