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TMI Blog2022 (5) TMI 1624X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lication seeking advance rulings on (i) classification of dehydrated dark and small seedless raisins (Vitis vinifera) and (ii) eligibility for sr. no. 32 of notification no. 50/2017-Cus., dated 30.06.2017. 2. The applicant is a partnership firm involved in the business of trading food articles and dairy products. They intend to import dehydrated dark and small seedless raisins produced in Greece. The applicant has stated that there are three different types of dried grapes, viz. currants, sultanas and raisins. Currants are dried, dark red, seedless grapes. Raisins are dried white grapes. Sultanas are dried white grapes from seedless cultivars. Corinth raisins/ Zante currants (or loosely referred to as currants) are produced only in Greece. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssification of the subject goods, ii. The eligibility of sr. no. 32 of exemption notification 50/2017-Cus., dated 30.06.2017 for the subject goods. 3. The applicant has indicated that they propose to import the subject goods through the Air Cargo Complex (ACC) and seaport in Chennai. Their application, therefore, was forwarded to the jurisdictional Principal Commissioner of Customs/Commissioner of Customs for comments. Comment from ACC, Chennai was received on 27.04.2022. As per the comments, dehydrated dark and small seedless raisins (Vitis vinifera) are classifiable under subheading 08062010 and currants (Ribes nigrum) are classifiable under subheading 08062090. On the question of eligibility for exemption under sr. no. 32 of Notification ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eel of citrus fruit or melons (including watermelons), generally intended for human consumption (whether as presented or after processing). They may be fresh (including chilled), frozen (whether or not previously cooked by steaming or boiling in water or containing added sweetening matter) or dried (including dehydrated, evaporated or freeze-dried); provided they are unsuitable for immediate consumption in that state, they may be provisionally preserved (e.g., by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions). Heading 0806 covers grapes, fresh or dried. As per the explanatory notes, the heading covers dried grapes, the principal kinds being those known as currants , sultanas , Izmir , Thompson or the so- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... egulation 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. The product shall be free from foreign matter, living insects, mould, dead insects, insect fragments and rodent contamination. The product shall have uniform colour, pleasant taste and flavour, free from odour and taste and evidence of fermentation. The product shall be free from added colouring matter. The product may contain food additives permitted in Appendix A. The product shall conform to the microbiological requirements given in Appendix B. From the above definition, it is clear t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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