Provisionally preserved Areca nut falls under Customs Heading 0812: CAAR

In re Hi Tech Print Systems (CAAR Mumbai)

CAAR 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 t

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