Chapter Introduction (Excise)
1. This Chapter does not cover inedible nuts or fruits.
(a) betel nut product known as "supari" of tariff item 2106 9030.
2. Chilled fruits and nuts are to be classified in the same headings as the correspon- ding fresh fruits and nuts.
3. Dried fruit or dried nuts of this Chapter may be partially rehydrated, or treated for the following purposes:
(a) for additional preservation or stabilisation (e.g., by moderate heat treatment, sulphuring, the addition of sorbic acid or potassium sorbate);
(b) to improve or maintain their appearance (e.g., by the addition of vegetable oil or small quantities of glucose syrup), provided that they retain the character of dried fruit or dried nuts.