https://www.taxtmi.com/caselaws?id=468000 Provisionally preserved areca nuts treated with preservatives for transport or storage and remaining unsuitable for immediate consumption are classifiable under Heading 0812 90 90 rather than Heading 0802. Chapter 8 and Chapter Note 4 direct that Heading 0812 covers fruit and nuts treated solely to ensure provisional preservation during transport or storage before use, and that description prevails where the goods remain unfit for immediate consumption. Although areca nuts are covered generally under Heading 0802, the specific treatment-based tariff entry governed the classification on these facts. en-us Mon, 23 Dec 2024 00:00:00 +0530 Sat, 11 Apr 2026 15:51:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468000 Provisionally preserved areca nuts treated with preservatives for transport or storage and remaining unsuitable for immediate consumption are classifiable under Heading 0812 90 90 rather than Heading 0802. Chapter 8 and Chapter Note 4 direct that Heading 0812 covers fruit and nuts treated solely to ensure provisional preservation during transport or storage before use, and that description prevails where the goods remain unfit for immediate consumption. Although areca nuts are covered generally under Heading 0802, the specific treatment-based tariff entry governed the classification on these facts. Case-Laws Customs Mon, 23 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468000