https://www.taxtmi.com/caselaws?id=468075 Provisionally preserved areca nuts treated only with preservatives during transport or storage, and unsuitable for immediate consumption in that state, fall under Customs Tariff Heading 0812, specifically sub-heading 08129090. Chapter Note 4 to Chapter 8 governs fruit and nuts subjected solely to provisional preservation, and that specific treatment-based condition prevails even though areca nuts are also named elsewhere in Heading 0802. The ruling treated the preservative use as limited to storage and transit, with further treatment needed before consumption, and followed earlier rulings on identical goods. The goods were therefore classified under Heading 0812 and not under Heading 0802. en-us Tue, 24 Dec 2024 00:00:00 +0530 Wed, 15 Apr 2026 20:22:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468075 Provisionally preserved areca nuts treated only with preservatives during transport or storage, and unsuitable for immediate consumption in that state, fall under Customs Tariff Heading 0812, specifically sub-heading 08129090. Chapter Note 4 to Chapter 8 governs fruit and nuts subjected solely to provisional preservation, and that specific treatment-based condition prevails even though areca nuts are also named elsewhere in Heading 0802. The ruling treated the preservative use as limited to storage and transit, with further treatment needed before consumption, and followed earlier rulings on identical goods. The goods were therefore classified under Heading 0812 and not under Heading 0802. Case-Laws Customs Tue, 24 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468075