https://www.taxtmi.com/caselaws?id=468004 Provisionally preserved areca nuts treated with preservatives for transport or storage, and unsuitable for immediate consumption in that condition, are classifiable under heading 0812 of the Customs Tariff rather than heading 0802. Chapter Note 4 applies to fruit and nuts treated solely to ensure provisional preservation during transport or storage, while Chapter Note 3 recognises partial rehydration or preservation treatment of dried fruit or nuts. On the facts presented, the more specific treatment-based description in sub-heading 08129090 was applied to the goods. en-us Mon, 23 Dec 2024 00:00:00 +0530 Mon, 13 Apr 2026 07:53:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468004 Provisionally preserved areca nuts treated with preservatives for transport or storage, and unsuitable for immediate consumption in that condition, are classifiable under heading 0812 of the Customs Tariff rather than heading 0802. Chapter Note 4 applies to fruit and nuts treated solely to ensure provisional preservation during transport or storage, while Chapter Note 3 recognises partial rehydration or preservation treatment of dried fruit or nuts. On the facts presented, the more specific treatment-based description in sub-heading 08129090 was applied to the goods. Case-Laws Customs Mon, 23 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468004