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TMI Blog2025 (1) TMI 316X X X X Extracts X X X X X X X X Extracts X X X X ..... areca nuts in the present case, will get covered under Heading 0812 which occurs later in the schedule and accordingly, the nuts that are provisionally preserved and not fit for immediate consumption need to be classified more specifically under the CTH 0812 90 90. Conclusion - The Provisionally Preserved Areca Nut (whole) and Provisionally preserved Areca nut (split) merit classification under Custom Tariff Heading 0812 specifically under sub-heading 0812 90 90 of the First Schedule of the Customs Tariff Act, 1975. - SHRI SAMAR NANDA, AUTHORITY FOR ADVANCE RULING OF CUSTOMS RULING M/s. Vaibhav Enterprises. WZ-32A, Shop No. 1, Asalat Pur, Janak Puri, Delhi 110058 having IEC No. 0515063908 ( applicant , in short) has filed an application (CAAR-1), dated 18-3-2024 for advance ruling before the Customs Authority for Advance Rulings, New Delhi (CAAR, in short) vide letter dated. The said application was received in the Secretariat of the CAAR, New Delhi on 18-3-2024 along with its enclosures in terms of Section 28H(1) of the Customs Act, 1962 (hereinafter referred to as the Act ). The applicant intends to import of Provisionally Preserved Areca Nut (Whole) and Provisionally Preserved ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m bi carbonate and when washed with plain water the excess benzoic acid will get removed. In the process, by way of neutralization and after getting dissolved in water the benzoic acid get removed. 2.5 In cases where nut is treated with sulphur-di-oxide, these can be treated with hydrogen peroxide by which the sulphur-di-oxide is oxidized to sulphate and during the process addition of sodium bi carbonate and water will remove the excess peroxides. 2.6 Thus, after carrying out the above processes, the nut will become suitable for human consumption. With regards to the preservative treatment that are carried out on arecanuts, the Professor and Head of the Department of Food Process Engineering, College of Food and Dairy Technology, Koduveli, Chennai has issued a certificate clarifying the above. Thus it can be seen that the preservative treatment in this case is provisional and temporary and the preservatives can be removed before consumption of the areca nut. 2.7 The abovementioned goods Provisionally Preserved Areca Nuts are specifically covered and are classifiable under CTH 0812 90 90 of the Customs Tariff Act, 1975. Chapter 8 covers edible fruit and nuts, peels of citrus fruits ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 regards to the treatments carried out. Thereafter, the nuts will be imported and cleared from customs. 2.11.2 The preservatives can be removed before use of these nuts through simple processes. In case of preservation carried out with sodium benzonate solution, the nuts can be treated with sodium bi-carbonate and when washed with plain water the excess benzoic acid will get removed. In the process, by way of neutralization and after getting dissolved in water the benzoic acid get removed. 2.11.3 In cases where nut is treated with sulphur-di-oxide, these can be treated with hydrogen peroxide by which the sulphur-di-oxide is oxidized to sulphate and during the process addition of sodium bi-carbonate and water will remove the excess peroxides. 2.11.4 In view of the above facts and legal provisions, the product Provisionally Preserved Areca Nuts (whole) and Pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oms Port Commissionerate has not been received in spite of multiple reminders being issued to the Commissionerate of ICD, Patparganj, New Delhi. The applicant had filed two applications pertaining to two ports on the same matter under consideration. The first application has the port Commissionerate of Customs, Nhava Sheva-I, JNCH, Mumbai, on which the comments were received and the personal hearing was conducted on 22-4-2024. The ICD, Patparganj Commissionerate was also asked to provide the comments and to participate in the hearing, as the matter under consideration was same in the two filed applications. However, the Commissionerate did not participate in the hearing, neither shared the comments. The authority is constrained to proceed to issue ex parte Ruling in view of the provisions of the CAAR Regulation, 2021 in order to stick to the 90 days mandatory timeline given under the Act Rules. Finding, Discussion and Conclusion 4. I have taken into consideration of all the materials placed 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ruit and nuts: peel of citrus fruit or melons and Note (3) to Chapter 8 provided as : 3. Dried fruits or dried nuts of this Chapter may 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 sorbic 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 The Chapter Note (3) specifies the physical status of the goods along with corresponding process that could be carried on those goods under this chapter. The areca/betel nut is mentioned 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. 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 fo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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