TaxTMI 
TaxTMI 
2025 (1) TMI 316
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....atparganj, New Delhi. 2.1 The applicant submits that the firm M/s. Vaibhav Enterprises, WZ-32A, Shop No. 1, Asalat Pur, Janak Puri, Delhi 110058 having IEC No. 0515063908 currently engaged in the local trading of pan shop related spices & betel nuts items. The Applicant intends to import the following goods and seeks ruling of Hon'ble Authority in the matter of classification of the goods which in the opinion of the Applicant are classifiable under Chapter Heading 0812 90 90 : S. No. Name of Item Country from where to be imported 1. Provisionally Preserved Areca Nut (Whole) and Provisionally Preserved Areca Nut (Split) Myanmar, Thailand, Indonesia, Vietnam, Sri Lanka, Cambodia, Laos & Singapore. 2.2 Areca Nut is a tropical plant found all over South-East Asia. The tree belongs to the palm tree species and is from the Arecaceae family. The fruit (nut) of this tree is popularly known as betel nut or "supari" in India. The Areca nut is an important commercial plantation crop. The fruit has a fibrous mesocarp and seeds are with a truncate base, endosperm deeply ruminates with a basalar embryo. It is also known as "betel nut" which is the kernel obtained from the....
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....y be partially rehydrated, or treated for the following purposes : (a) for additional preservation or stabilization (for example, by moderate heat treatment, sulphuring, the addition of srobic acid or potassium sorbate) (b) to improve or maintain their appearance (for example, by the addition of vegetable oil or small quantities of glucose syrup), provided that they retain the character of dried fruit or dried nut" Again, Chapter note (4) reads as follow :- (a) 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." 2.8 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 slices in brine 0812 90 90 --- Other 2.9 Though areca nuts are....
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....reca Nuts (whole) and Provisionally Preserved Areca Nut (Split)" are classifiable under Customs Tariff Heading 0812 90 90 of the First Schedule to the Customs Tariff Act, 1975". 2.12 On the matter of interpretation of law of facts, the applicant submits that as per their best knowledge and belief the items are classified under classification heading no, given in Custom Tariff Heading 0812 90 90. 2.13 The said entry in Customs Tariff Act, 1975 reads as under :- Tariff Item Description of Goods Unit 0812 10 00 - Cherries Kg's (Kilograms) 0812 90 - Other 0812 90 10 - Mango Slices in brine 0812 90 90 - Other Chapter 8 covers edible fruit and nuts, peels of citrus fruits or melons. Chapter Note (3) to Chapter 8 reads as follow :- "3. Dried Fruits or dried nuts of this Chapter may be partially rehydrated, or treated for the following purposes : (c) for additional preservation or stabilization (for example, by moderate heat treatment, sulphuring, the addition of sorbic acid or potassium sorbate) (d) to improve or maintain their appearance (for example, by the addition of vegetable oil....
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....laced on record in respect of the subject goods including the submissions made by the applicant during the course of personal hearing for the other application filed for the Commissionerate of Customs, Nhava Sheva-I, JNCH, Mumbai. As no comments have been received from the Customs Port Commissionerate of Patparganj, New Delhi. I proceed to decide the present application regarding classification of Provisionally preserved Areca nut (whole) and Provisionally preserved Areca nut (split) on the basis of the information on record as well as the existing legal framework having bearing on the classification of the Provisionally preserved Areca nut (whole) and Provisionally preserved Areca nut (split) under the first schedule of the Customs Tariff Act, 1975. 4.1 "As per the sub-rule (19) of the CAAR Regulation, 2021 as provided under Notification No. 1/2021-Customs (N.T.), dated 4-1-2021 as amended vide Notification No. 63/2022-Customs (N.T.), dated 20-7-2022, Hearing of application ex parte. - "Where on the day fixed for hearing or any other day to which the case is adjourned, the applicant or the Principal Commissioner or Commissioner does not appear in person or through an a....
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....ods under CTH 0802 is masticatory. 5.1.1 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. The Chapter Note (4) reads as follow :- "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 CTH 0812 reads as under :- Tariff Item Description of Goods Unit 0812 10 00 - Cherries Kg's (Kilograms) 0812 90 - Other 0812 90 10 - Mango Slices in brine 0812 90 90 - Other In view of the process carried out by the applicant reproduced in Para 7 supra. I find that the conditions of Chapter Note (4) as mentioned above are duly fulfilled and hence the said goods come within the ambit of Customs Heading 0812. 5.1.2 The Heading 0812 applies to fruit and nuts (whethe....