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2022 (5) TMI 1624 - AAR - CustomsClassification of goods proposed to be imported - dehydrated dark - small seedless raisins (Vitis vinifera) - eligibility for sr. no. 32 of N/N. 50/2017-Cus., dated 30.06.2017 - HELD THAT:- Regarding the issue of eligibility for the concessional rate of duty under sr. no. 32 of notification no. 50/2017-Cus., dated 30.06.2017, it is found that the said entry covers dark seedless raisins. The impugned goods being dehydrated dark and seedless raisins are eligible for concessional rate of duty under sr. no. 32 of the said notification. The applicant in the personal hearing mentioned that the product is colloquially known as Zante currants also and that fact may create confusion in the minds of the assessing officers. As per the applicant, the Zante currants are raisins only. In support of above, the applicant submitted a certificate dated 15.07.2021 issued by the Associate Professor, Director of Laboratory of Viticulture, Greece, certifying that the product "Black Corinthian Currants" (alternatively "Zante currants", "Corinth raisins currants", "dark seedless raisins", are raisins of the seedless cultivar black Corinth Vitis vinifera). The definition of raisins given in the Food Safety and Standards (FSSAI) Regulations, 2009 has been examined. Regulation 5.5.46- "Nuts and Raisins" describes raisins as the product obtained by drying sound, clean grapes of proper maturity belonging to Vitis vinifera L. The product may be washed, with or without seeds and stems and may be bleached with Sulphur Dioxide - if the goods to be imported satisfy the above-mentioned condition then they are classifiable under subheading 08062010 and will be eligible to avail benefit under Sr. No. 32 of notification no. 50/2017. In other words, on verification, if the product imported by the applicant is proved to be of vitis vinifera, either by way of certification from PQ or FSSAI or otherwise, then the appropriate classification will be subheading 08062010 and goods will be eligible for the said notification benefit. Thus, the dehydrated dark and small seedless raisin (Vitis vinifera) merit classification under subheading 08062010 of the first schedule of the Customs Tariff Act, 1975 and are eligible for exemption benefit allowed under sr. no. 32 of notification no. 50/2017-Cus., dated 30.06.2017.
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