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TMI Blog2023 (6) TMI 654X X X X Extracts X X X X X X X X Extracts X X X X ..... ned in Heading 0802 as well as 0812. The explanatory note to Heading 0802 states that This heading also covers areca (betel) nuts used chiefly as a masticatory. One of the main uses of the goods under CTH 0802 is masticatory. The provisionally preserved betel nuts are not fit for immediate human consumption and they are more specifically covered under Chapter heading 0812 due to chapter note 4. The subject product is treated with sulphur-di-oxide gas or sodium benzoate solution before packing and export for preservation. The said preservatives can be removed before consumption through simple processes, to make the product suitable for human consumption. It is observed that the subject goods remain unsuitable for immediate consumption in that state and need to be processed further to remove the preservatives to make the same suitable for human consumption. Thus, 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. Thus, the subject goods namely 'provisionally preserved Areca nut' merit classification under Chapter Heading 0812 and more specifically under sub-heading 0812 90 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in India. 2.1 After harvesting, the tender nut is de-husked and then peeled. Thereafter, these are split and subjected to heat treatment and then dried. The processes mentioned above can be mechanical or manually carried out. For preservation of these nuts and to protect them from fungi and moulds and to prevent deterioration while in storage and for safe transportation, 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 cases where nut is treated with sulphur-di-oxide, these can be treated with hydroge ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under heading 0812 which occurs later in the schedule and accordingly, the nuts that are provisionally preserved need to be classified under heading 0812 90 90. 3.2 In this respect the applicant has also submitted the certificate issued by the Professor and Head of the Department of Food Process Engineering, College of Food and Dairy Technology, Koduveli, Chennai in support of their claim. This certificate of Tamil Nadu Veterinary and Animal Sciences University, College of Food and Dairy Technology has stated as follows: The fruits and Nuts in general have a shorter life span and post-harvest they are preserved using preservatives like Benzoic Acid or Sulphur-di-Oxide gas which are basically used for inhibiting the growth of moulds and bacteria. The preservation process is done to ensure the fruits and nuts are not spoiled during transportation. These preserved products might have higher levels of SO2 or Benzoic acid And they can be safely treated with Sodium Bi Carbonate (NaHCO3) and washed with plain water to remove the excess of Benzoic Acid Benzoic acid gets neutralized to Sodium Benzoate in the process easily get dissolved in water and can be removed easily. Similarly ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rved 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 per HSN explanatory notes goods under chapter 8 may be fresh (including chilled), frozen (whether or not previously cooked by steaming or boiling in water or containing added sweetening matter) or dried (including dehydrated, evaporated or freeze-dried); provided the are unsuitable or immediate consumption in that state they may be provisionally preserved (e.g., by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions). Chapter 8 of the Customs Tariff Act, 1975 covers Edible fruit and nuts; peel of citrus fruit or melons and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onsumption need to be classified more specifically under heading 0812 90 90. 6.4 From the submission of the applicant I find that the subject product is treated with sulphur-di-oxide gas or sodium benzoate solution before packing and export for preservation. The said preservatives can be removed before consumption through simple processes, as explained at para 2 above, to make the product suitable for human consumption. It is observed that the subject goods remain unsuitable for immediate consumption in that state and need to be processed further to remove the preservatives to make the same suitable for human consumption. Thus, 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. Therefore, in view of the submissions made by the applicant, relevant legal provisions and the above discussions, I have reached a conclusion in the matter in respect of the questions asked in the CAAR- 1 application. 7. Based on foregoing, I rule the subject goods namely 'provisionally preserved Areca nut' merit classification under Chapter Heading 0812 and more specifically under sub-head ..... X X X X Extracts X X X X X X X X Extracts X X X X
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