https://www.taxtmi.com/caselaws?id=468075 Provisionally preserved areca nuts, whole and split, treated with preservatives for transport or storage and remaining unsuitable for immediate consumption, fall under Customs Tariff Heading 0812. Chapter 8 and Chapter Note 4 cover dried fruit and nuts subjected only to provisional preservation, and the goods met that condition because they required further removal of preservatives before consumption. Although areca nuts are also referred to under Heading 0802, the preserved and non-ready-to-consume state made Heading 0812 the more specific classification. The proposed classification under sub-heading 08129090 was accepted. en-us Tue, 24 Dec 2024 00:00:00 +0530 Wed, 15 Apr 2026 20:22:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468075 Provisionally preserved areca nuts, whole and split, treated with preservatives for transport or storage and remaining unsuitable for immediate consumption, fall under Customs Tariff Heading 0812. Chapter 8 and Chapter Note 4 cover dried fruit and nuts subjected only to provisional preservation, and the goods met that condition because they required further removal of preservatives before consumption. Although areca nuts are also referred to under Heading 0802, the preserved and non-ready-to-consume state made Heading 0812 the more specific classification. The proposed classification under sub-heading 08129090 was accepted. Case-Laws Customs Tue, 24 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468075