9911796707
TMI Blog2023 (10) TMI 120X X X X Extracts X X X X X X X X Extracts X X X X ..... ed Black Currants i.e. dehydrated dark and small seedless raisins from Greece and other countries. 3. The applicant through his application dated 14-11-2022 has submitted that, Black Dried Currant is a kind of dried grape. It is stated that the application is being submitted to issue advance ruling that, (i) Dried Black Currant (subject goods) is classifiable under HS Code 0806 20 10; and (ii) the subject goods are eligible to be covered under Sr. No. 32 of Notification No. 50/2017-Cus., dated 30-6-2017. 4. The applicant further submits that, Black Dried Currant is a kind of dried grape; raisins are dried grapes of seedless varieties; these are produced generally in Greece as Zante Currants or Corinthian raisins and the Sultana or Sultanina; raisin production includes 3 steps : pre-treatment (optional), drying and post-drying process : the pre-treatment methods are not usually applied prior to the drying of the traditional Greek raisins, with the exception of Sultanina of Crete which may or may not be subject to a pre-treatment method; there are three types of drying methods : sun drying, shade drying and mechanical drying; traditional Greek raisins are naturally drie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is vinifera) merit classification under sub-heading 0806 20 10 of the First Schedule of the Customs Tariff Act, 1975 and are eligible for exemption benefit allowed under Sr. No. 32 of the Notification No. 50/2017-Cus., dated 30-6-2017". 5. In respect of the application for advance ruling, comments received from the concerned Commissioner of Customs, NS-I, JNCH states inter alia that the black currant (Ribes nigrum), also known as black currant or cassis is deciduous shrub in the family Grossulariaceae grown for its edible berries; black currant can be eaten raw but are usually cooked in sweet or savoury dishes; the black currant are produced from drying black berry; once dried, they are gathered and sent for processing, a treatment known as 'cleaning' where stems and seeds are discarded; then, they are sold to grape dealers and co-operatives where they undergo further processing, packaging and distribution to both the domestic and worldwide markets as the black berry are eastern in nature and black currant are produced after processing the black berry, rightly classifiable under 2008 30 90; Heading 0806 cover only the grapes and raisins, it does not cover black currant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o referred to Oxford dictionary meaning and HSN Explanatory Notes of WCO in support of their claim for classification of goods in question under Heading 0806. As regard the heading for classification proposed by the concerned Commissioner, the advocate referred to Chapter Notes of Chapter 20 to emphasize that the goods in question are not covered under Chapter 20 as the same covers the preparation of vegetable, fruit, nuts or other parts of the plant and it excludes vegetable, fruits or nuts prepared or preserved by the processes specified in Chapter 7, Chapter 8 or Chapter 11. 7. The applicant gave additional submissions wherein it is stated inter alia that Wikipedia define Zante currant as, "Zante currants, Corinth raisins, Corinthian raisins or outside the United States simply currants, are raisins of the small, sweet, seedless grape cultivar Black Corinth (Vitis vinifera). The name comes from the Anglo-French phrase "raisins de Corinthe" (grapes of Corinth) and the Ionian island of Zakynthos (Zante), which was once the major producer and exporter. It is not related to black, red or white currants, which are berries of shrubs in genus Ribes and not usually prepared in dri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt) while black currant berries are gotten from the ribes nigrum plant; Black currant berries are arranged in clusters of 8 to 12 on their plants while the black Corinth have hundreds of grapes in a cluster; the grapes of zante currants grow on climbing vines that requires stakes or fences for support, black currant berries grow on shrubs, requiring no support to grow; Zante currants are used in baking fruit cakes, or they can be eaten together with other dried fruits; Black currants might be used to flavour jams and jellies or eaten fresh from their shrubs; research show that Zante currants are from a different class of plants with different properties, and it is used in a different way from black currant; Black currant berries are usually processed into jams, jellies or fruit juices; Zante currants are a wrinkly product made from drying Corinth grapes, and they are used in baking. It is further stated that in the paper, published by Jillian Levy, CHHC in journal of Dr. Josh Axe, DC, DNM, CNS, a doctor of chiropractic, certified doctor of natural medicine and clinical nutritionist, definition of a currant is given as follows, "a small dried fruit made from a seedless variety of gr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Corinth grapes (Vitis vinifera). Also, black currant berries have a smooth surface but zante currants are wrinkly. They both belong to different classes of plants and are used differently; Zante currants for baking and black currant berries for juices or jams. In some places, zante currants are referred to as just currants, black currants too, even though they are both unrelated.....". The applicant also states that they intend to import Dried Black Currant, a derivative of Grapes of Vitis Vinifera species and not Black current of Ribes Nigrum species as argued by the respondent therefore the objection taken to this extent is not applicable in respect of the present application; the applicant heavily relied on the viticulture information published by University of California which specifically establish that the currant is an oldest raisins known (the terms currant is used to describe its small berry size but it is true grape (vitis vinifera species) and not a member of the Ribes species); the paper further state that the name currant gradually evolve from Corinth, the name of port where the early supplies reached in western Europe; the United State Department of the Agriculture ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5-2-2023 gave further additional submissions wherein it is stated inter alia that it is once again submitted that the item proposed to be imported by the importer is Black dried currant, a produce of vitis vinifera species (botanical name) more commonly known in market as produce of grapes. The item is generally traded in market as "Black dried currant" for which ruling has been sought. Here words, "black" and "dried" used prior to currant (noun) are adjective, which signify specific properties of the product i.e. black in colour and dry in form; this product is commonly known as Zante currant in Greece region; item proposed to be imported by the importer for which advance ruling has been sought, belongs to currant of "vitis vinifera species"; the product referred by the respondent is black currant (noun as such) which signifies a product of "Ribes Nigrum species" which is not product proposed to be imported by the importer; Zante currants are made from grapes (Vitis vinifera); they are raisins produced by drying grapes, and they have a wrinkly surface; Zante currants are made from a cultivar of small seedless grape known as black corinth grapes; whereas, Black currant berries (Rib ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icant sought ruling on classification of dehydrated dark and small seedless raisins (Vitis vinifera). The CAAR, Mumbai ruled that dehydrated dark and small seedless raisins (Vitis vinifera) merit classification under sub-heading 0806 20 10 of the First Schedule of the Customs Tariff Act, 1975 and are eligible for exemption benefit under Sr. No. 32 of Notification No. 50/2017-Cus., dated 30-6-2017. The applicant in the instant application has sought ruling on classification of black dried currant of "vitis vinifera species" commonly known as Zante currant in Greece region made from grapes (Vitis vinifera) which are raisins produced by drying grapes and not black currant (Ribes nigrum) produced from drying black berry, in respect of which comments have been furnished by the concerned Commissioner. 11. To answer the posed question, I consider that application has been submitted, seeking ruling on the questions that (i) Dried Black Currant (subject goods) is classifiable under HS Code 0806 20 10; and (ii) the subject goods are eligible to be covered under Sr. No. 32 of Notification No. 50/2017-Cus., dated 30-6-2017. I notice that the applicant has stated that Black Dried Currant ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
