https://www.taxtmi.com/caselaws?id=789099 Provisionally preserved arecanut that remains a dried nut and is not suitable for immediate consumption falls under Heading 0802 of the Customs Tariff Act, 1975, not Heading 0812. The court applied the earlier Supreme Court-approved classification principle that preserved betel nut/arecanut retaining the character of dried nuts does not answer the tariff description of fruits or nuts provisionally preserved but unsuitable for immediate consumption. On that basis, the imported goods were held classifiable under Heading 0802, the classification issue was decided in favour of the Revenue, and the impugned order was set aside. en-us Fri, 27 Mar 2026 00:00:00 +0530 Fri, 03 Apr 2026 08:49:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789099 Provisionally preserved arecanut that remains a dried nut and is not suitable for immediate consumption falls under Heading 0802 of the Customs Tariff Act, 1975, not Heading 0812. The court applied the earlier Supreme Court-approved classification principle that preserved betel nut/arecanut retaining the character of dried nuts does not answer the tariff description of fruits or nuts provisionally preserved but unsuitable for immediate consumption. On that basis, the imported goods were held classifiable under Heading 0802, the classification issue was decided in favour of the Revenue, and the impugned order was set aside. Case-Laws Customs Fri, 27 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789099