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2023 (10) TMI 120 - AUTHORITY FOR ADVANCE RULINGS, CUSTOMS NEW DELHIClassification of goods intended to be imported - Dried Black Currants i.e. dehydrated dark and small seedless raisins from Greece and other countries - classifiable under HS Code 0806 20 10 or not - Sr. No. 32 of Notification No. 50/2017-Cus., dated 30-6-2017 - HELD THAT:- Dried Black Currant (subject goods) is classifiable under HS Code 0806 20 10; and the subject goods are eligible to be covered under Sr. No. 32 of Notification No. 50/2017-Cus., dated 30-6-2017. It is noticed that the applicant has stated that Black Dried Currant is a kind of dried grape, of vitis vinifera species commonly known as Zante currant in Greece region made from grapes (Vitis vinifera) which are raisins produced by drying grapes. In light of the foregoing facts and discussions, black dried currant of vitis vinifera species, intended to be imported as ‘raisin’ merit classification under 0806 20 10 of the First Schedule of the Customs Tariff Act, 1975. As regards, applicability of exemption vide Sr. No. 32 of N/N. 50/2017-Cus, dated 30-6-2017, it is noted that exemption under the said serial number of the notification is admissible to dark seedless raisin classifiable under 0806 20 10. Since the subject goods are dark seedless raisin, exemption under the said notification is admissible to the subject goods.
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