https://www.taxtmi.com/caselaws?id=467858 Provisionally preserved areca nuts treated with preservatives during storage or transport were classified under Heading 0812 90 90 because Chapter 8 allows fruit and nuts to be treated solely for provisional preservation and they remained unsuitable for immediate consumption. Although areca nuts are covered by Heading 0802, the specific tariff entry for preserved nuts prevailed over the general entry. The ruling therefore placed the goods in the tariff item for other preserved fruits and nuts, not in the heading for areca nuts. en-us Thu, 21 Nov 2024 00:00:00 +0530 Mon, 06 Apr 2026 20:55:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467858 Provisionally preserved areca nuts treated with preservatives during storage or transport were classified under Heading 0812 90 90 because Chapter 8 allows fruit and nuts to be treated solely for provisional preservation and they remained unsuitable for immediate consumption. Although areca nuts are covered by Heading 0802, the specific tariff entry for preserved nuts prevailed over the general entry. The ruling therefore placed the goods in the tariff item for other preserved fruits and nuts, not in the heading for areca nuts. Case-Laws Customs Thu, 21 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467858