https://www.taxtmi.com/caselaws?id=468050 Provisionally preserved areca nuts treated with preservatives for transport and storage fall under Heading 0812, Sub-heading 08129090, because Chapter 8 covers fruit and nuts subjected to treatment only for preservation or stabilisation before use. Chapter Note 4 to Chapter 8 applies where goods remain unsuitable for immediate consumption in the preserved state, even if preservatives can later be removed by simple processes. The ruling treats the specific preserved form of areca nuts as more specifically covered by Heading 0812 than Heading 0802, and aligns with earlier advance rulings on identical goods. en-us Tue, 24 Dec 2024 00:00:00 +0530 Tue, 14 Apr 2026 21:12:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468050 Provisionally preserved areca nuts treated with preservatives for transport and storage fall under Heading 0812, Sub-heading 08129090, because Chapter 8 covers fruit and nuts subjected to treatment only for preservation or stabilisation before use. Chapter Note 4 to Chapter 8 applies where goods remain unsuitable for immediate consumption in the preserved state, even if preservatives can later be removed by simple processes. The ruling treats the specific preserved form of areca nuts as more specifically covered by Heading 0812 than Heading 0802, and aligns with earlier advance rulings on identical goods. Case-Laws Customs Tue, 24 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468050