TaxTMI 
TaxTMI 
2023 (6) TMI 654
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....R, in short). The said application dated 18.01.2023 was earlier received in the secretariat of the CAAR, Mumbai on 24.01.2023 along with its enclosures in terms of Section 28H (1) of the Customs Act, 1962 (hereinafter referred to as the 'Act') and the same was later received with amendments on 3.2.2023. The applicant is seeking advance ruling on the classification of `Provisionally preserved Areca nut' (subject goods) which they intend to import through the port of Tuticorin, Tamil Nadu. On the issue of whether the question(s) raised is pending in the applicant's case before any officer of Customs, Appellate Tribunal or any Court of Law the applicant has replied in negative. Further on the issue of whether a similar matter a....
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....tation, these are subjected to preservative treatment before packing and export. The supplier of these nuts will treat them with sulphur-di-oxide gas or sodium benzoate solution and also provide analysis certificate and inspection report with regard to the treatments carried out. Thereafter, the nuts will be imported and cleared from customs. 2.2 The preservatives can be removed before use of these nuts through simple processes. In case of preservation carried out with sodium benzoate solution, the nuts can be treated with sodium bi carbonate and when washed with plain water the excess benzoic acid will get removed. In this process, by way of neutralisation and after getting dissolved in water the benzoic acid gets removed. 2.3 In cas....
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....rup), provided that they retain the character of dried fruit or dried nuts." Again, Chapter note (4) reads as follows: "4. Heading 0812 applies to fruit and nuts which have been treated solely to ensure their provisional preservation during transport or storage prior to use (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), provided they remain unsuitable for immediate consumption in that state." 3.1 Heading 0812 covers fruits and nuts provisionally preserved but unsuitable in that state for immediate consumption. Following are the four sub-headings under the above four-digit heading. 0812 10 00 - Cherries 0812 90 - Other: 0812 90 10 --- Mango slice....
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....r-di-oxide can be treated with Hydrogen peroxide by which the sulphur-di-oxide is oxidized to sulphate, and addition of Sodium Bi Carbonate during the process makes the process harmless, the excess peroxides formed can be removed by washing with plain water." 4. The applicant indicated that they intend to import the said goods through the port of Tuticorin. Accordingly, comments from the jurisdictional Principal Commissioner/ Commissioner of Customs were invited. However, no comments were received from the jurisdictional authority. 5. A personal hearing in the matter was held on 10.05.2023 wherein Shri. S. Murugappan, advocate represented the applicant. No one was present for the department/jurisdictional Commissionerates. During the ....
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....ide gas in closed chambers for two hours and will be confined in the closed condition for 24 hours or shall be preserved by Blanching with Sodium Benzoate solution and Potassium Solution. These Nuts would require further processing before direct human consumption". The preservatives can be removed before consumption through simple processes carried out with sodium benzoate solution and the nuts can be treated with sodium bi-carbonate and when washed with plain water the excess benzoic acid will get removed and by this way of neutralisation. 6.2 It is seen that the chapter 8 covers fruit, nuts and peel of citrus fruit or melons (including watermelons), generally intended for human consumption (whether as presented or after processing). As....
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....s masticatory. 6.3 However, I find that the provisionally preserved betel nuts are not fit for immediate human consumption and they are more specifically covered under Chapter heading 0812 due to following chapter note. Chapter note (4) provides as follows: "4. Heading 0812 applies to fruit and nuts which have been treated solely to ensure their provisional preservation during transport or storage prior to use (for example, by Sulphur dioxide gas, in brine, in Sulphur water or in other preservative solutions), provided they remain unsuitable for immediate consumption in that state." Following are the four sub-headings under the above heading. 0812 10 00 - Cherries 0812 90 - Other: 0812 90 10 --- ....