TMI Blog2023 (10) TMI 120X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. - SHRI SAMAR NANDA, AUTHORITY FOR ADVANCE RULINGS OF CUSTOMS Shri Harish Kumar Tripathi, Advocate, for the Assessee ORDER M/s. Wholesome Essentials, Khasara Nos. 1041/1, 1042/1, 1043/1, Jaitpura, Chomu, Distt. - Jaipur, Rajasthan, lndia-303704, having IEC No. BCQPG1223C (applicant, in short) filed an application dated 14-11-2022 before the Customs Authority for Advance Rulings, New Delhi (CAAR, New Delhi, in short), seeking advance ruling under Section 28H of the Customs Act, 1962. The application was accordingly registered under Serial No. 27/2022, dated 15-11-2022. 2. The applicant, vide the aforesaid application, has sought ruling from CAAR, New Delhi on the question of classification and applicability of notification. The applicant is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the global production, while it is not produced in any other European Union country; this variety may be used in both the production of raisins or wine making. The applicant has also submitted that a research paper published in the Journal of Berry research which supports the contention that Zante Currant is dried grape of seedless verities. The applicant further submits that currant is one of the oldest raisins known and in support of the facts submitted by them, viticulture information on Zante Currant published by University of California is given; paper published by Vasio T. in International Nuts and Dried Fruit Council on Currants: Their High Nutritional Value define the currant. The applicant has also submitted copy of the official journal of the European Union which classifies the Currant under sub-heading 0806 20 10; Para 2.3.47 of Food Safety and Standard (Food Products Standards and Food Additive) Regulations, 2011 issued by the Ministry of Health and Family Welfare on classification of Nuts has also been relied upon; Ruling No. CAAR/Mum/ARC/12/2022 issued by the Customs Authority for Advance Rulings, Mumbai in the application of M/s. Frizwell Agro Foods vide Para 6 ho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rrant (Ribes nigrum) which are produced from black berry; also, the other importer are classifying the goods, black dried currants imported from Greece under CTH 2008 30 90; the imported goods are rightly classifiable under sub-heading 2008 30 90; therefore, the advance ruling application of the importer may be rejected. 6. The application was listed for hearing on 6-2-2023 and Shri Harish Kumar Tripathi, advocate (authorized representative of the applicant) appeared and stated that the goods in question are products of grapes, thus covered under Heading 0806. He submitted that confusion is anticipated in the classification which may arise due to treatment of the goods in question at par with different goods, (on account of different nature and nomenclature); the goods in question as dry dark currants and not blackcurrants. In this regard, he referred to the viticulture information already submitted by them, which describe the items in questions as raisins. He further mentioned that such goods are covered under Chapter 8. The Authority asked the advocate to provide more information to justify their claim for classification to rule out any dispute at the time of actual import. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o gooseberries; their berries grow in clusters on shrubs regions of up to 3 to 5 feet, and they can be found in temperate regions; these plants are grown mostly in Europe; a cluster contains about 12 to 20 dark glossy berries with a diameter of about one 1/3 inches; Black currants are firm spherical with smooth skin and also has seeds; the berries are black to dark blue colour and are highly acidic with a ph of about 2.8 to 3.5; they are rich in several nutrients and antioxidants; one peculiar characteristic of these berries are their exceptionally high vitamin C content. The leaves and buds of their shrubs are sometimes used to make medicinal herbs. As regards differences between Zante currant and black currant, it is stated that Zante currants are gotten from black corinth grapes which are dried to produce raisins, black currant berries are obtained fresh from the shrubs of Ribes Nigrum; Black currants are significant source of vitamin C, Zante currants have smaller amounts of vitamin C; Black currants have seeds in them, while the black corinth, which is the grapes that zante currants are made from do not have seed in them; Zante currants are reddish black in colour while black ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... also presented .. . This review established that Zante currant is a variety of raisins mostly produced in Greece. The research paper of Dr. Daisy Coyle Conjoint lecturer, Faculty of medicine establish following conclusion. The seedless grape cultivar that produces common currants is the Black Corinth (Vitis vinifera). These dried fruits have similarities to raisins and sultanas, only, they are produced using different grapes and with different methods. Some research shows that currants have more antioxidants than most raisins and sultanas, although it depends how they are prepared. When dehydration is used (but not very high temperature methods that utilize additives), then dried grapes in general wind up having more concentrated nutrition levels than undried grapes based on volume. While different than Zante raisins, black currants in particular possesses many antioxidant, antibacterial and antiviral properties. Black, red or white currants are different than both common currants and raisins. These types are berries of shrubs in the genus Ribes. They are usually not eaten when dried, but rather fresh or even in oil form. Black currants (Ribes nigrum) is a shrub that produces fre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icable in present case because the Chapter 20 cover the preparation of vegetable, fruit, nuts or other parts of the Plant; however vide Chapter Note 1, certain item has been excluded which are, vegetable fruit or nuts, prepared or preserved by process specified in Chapter 7, Chapter 8, or Chapter 11 : . ; it is matter of fact that the applicant has submitted the application for classification of an item, Black Dried Currant from Greece which they intend to import and which is produce of the grapes belonging to Vitis Vinifera species i.e. currant in dehydrated form containing essential character of the raisins; the applicant has also relied upon Rule 4 of General Rules for Interpretation of Import Tariff; Rule 4 mandates that in case goods which cannot be classified with the above rules shall be classified under the heading appropriate to the goods to which they are most akin; in view of the contention made vide original application and additional submissions, goods intended to be imported i.e. Black Dried Currant, (Vitis Vinifera) merit classification under Tariff Heading 0806 20 10 and import thereof is covered by Sr. No. 32 of exemption Notification No. 50/2017-Cus., dated 30-6 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h Edition 2022) prescribes that Chapter 8 covers fruit, nuts and peel of citrus fruit or melons generally intended for human consumption (whether as presented or after processing); they may be fresh, frozen or dried (including dehydrated, evaporated or freeze-dried); provided they are unsuitable for immediate consumption in that state, they may be provisionally preserved. Further, as regards Heading 0806, it states inter alia that, this heading covers fresh grapes; the heading also covers dried grapes, the principal kinds being those known as currants , sultanas , Izmir , Thompson or the so-called seedless raisins and large raisins with seeds. Further as per the Harmonized Commodity Description and Coding System, Heading 0810 covers Black, white or red currants and gooseberries, not falling in any preceding heading of the Chapter nor included in other Chapters of the Nomenclature. Thus, it is noted that Explanatory Notes of WCO classifies currant and black currant, separately in two headings, namely, 0806 and 0810 respectively. 10. Further, on perusal of the Advance Rulings No. CAAR/Mum/ARC/12/2022, dated 18-5-2022 given by the CAAR, Mumbai, in respect of the applicant, M ..... X X X X Extracts X X X X X X X X Extracts X X X X
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