https://www.taxtmi.com/caselaws?id=789099 Provisionally preserved areca nuts were classified under Chapter Heading 0802 of the Customs Tariff Act, 1975 because they retained their character as areca nuts and were not shown to answer the specific description in Chapter Heading 0812 for fruits or nuts provisionally preserved but unsuitable for immediate consumption. The tariff classification turned on the nature of the goods and the statutory distinction between dried nuts and provisionally preserved products. The HC answered the substantial questions of law in favour of the department and set aside the impugned classification ruling. en-us Fri, 27 Mar 2026 00:00:00 +0530 Fri, 03 Apr 2026 08:49:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789099 Provisionally preserved areca nuts were classified under Chapter Heading 0802 of the Customs Tariff Act, 1975 because they retained their character as areca nuts and were not shown to answer the specific description in Chapter Heading 0812 for fruits or nuts provisionally preserved but unsuitable for immediate consumption. The tariff classification turned on the nature of the goods and the statutory distinction between dried nuts and provisionally preserved products. The HC answered the substantial questions of law in favour of the department and set aside the impugned classification ruling. Case-Laws Customs Fri, 27 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789099