https://www.taxtmi.com/caselaws?id=467946 Provisionally preserved areca nuts treated only with preservatives and remaining unsuitable for immediate consumption fall within heading 0812 90 90 rather than heading 0802 80 10. Chapter Note 3 to Chapter 8 covers dried fruits or nuts that are partially rehydrated or otherwise treated for preservation or stabilisation, while Chapter Note 4 applies to fruit and nuts preserved solely for transport or storage before use. Because the goods were preserved only by methods such as sulphur dioxide, sodium benzoate or sorbic acid and were not fit for immediate consumption, classification followed their preserved condition and use status under heading 0812. en-us Fri, 20 Dec 2024 00:00:00 +0530 Thu, 09 Apr 2026 19:00:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467946 Provisionally preserved areca nuts treated only with preservatives and remaining unsuitable for immediate consumption fall within heading 0812 90 90 rather than heading 0802 80 10. Chapter Note 3 to Chapter 8 covers dried fruits or nuts that are partially rehydrated or otherwise treated for preservation or stabilisation, while Chapter Note 4 applies to fruit and nuts preserved solely for transport or storage before use. Because the goods were preserved only by methods such as sulphur dioxide, sodium benzoate or sorbic acid and were not fit for immediate consumption, classification followed their preserved condition and use status under heading 0812. Case-Laws Customs Fri, 20 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467946