https://www.taxtmi.com/caselaws?id=467999 Provisionally preserved areca nut, whole or split, treated with preservatives for transport or storage and unsuitable for immediate consumption, falls under Customs Tariff Heading 0812 90 90. Chapter 8 covers edible fruit and nuts, and Chapter Note 4 specifically brings within Heading 0812 fruit and nuts treated solely for provisional preservation during transport or storage, without changing their character, where they remain unfit for immediate consumption. Although areca nut is also named in Heading 0802, the more specific later heading applies when the Chapter Note 4 conditions are met. On that basis, the goods are classifiable under Heading 0812 90 90 and not under Heading 0802. en-us Fri, 20 Dec 2024 00:00:00 +0530 Sat, 11 Apr 2026 10:59:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467999 Provisionally preserved areca nut, whole or split, treated with preservatives for transport or storage and unsuitable for immediate consumption, falls under Customs Tariff Heading 0812 90 90. Chapter 8 covers edible fruit and nuts, and Chapter Note 4 specifically brings within Heading 0812 fruit and nuts treated solely for provisional preservation during transport or storage, without changing their character, where they remain unfit for immediate consumption. Although areca nut is also named in Heading 0802, the more specific later heading applies when the Chapter Note 4 conditions are met. On that basis, the goods are classifiable under Heading 0812 90 90 and not under Heading 0802. Case-Laws Customs Fri, 20 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467999