In re Sacred Nuts Private Limited (CAAR Delhi)
In this advance ruling, the Customs Authority for Advance Rulings, Delhi examined the correct customs classification and exemption eligibility of dark seedless raisins proposed to be imported into India. The applicant sought clarity on whether dehydrated dark seedless raisins, obtained from Vitis vinifera (primarily Black Corinth grape varieties) through natural or controlled drying without altering their essential character, fall under Customs Tariff Item (CTI) 08062010 and qualify for duty exemption. After reviewing the Customs Tariff Act, Harmonized System Explanatory Notes, prior CAAR rulings, and submissions from the jurisdictional Commissionerate, the Authority held that dark seedless raisins are correctly classifiable as “raisins” under CTI 08062010. The Authority further ruled that, following the supersession of Notification 50/2017-Cus. by Notification 45/2025-Cus., such goods are eligible for customs duty exemption under Serial No. 28, subject to verification through appropriate PQ/FSSAI certification at the time of import.
FULL TEXT OF THE ORDER OF CUSTOMS AUTHORITY OF ADVANCE RULING, DELHI
M/s Sacred Nuts Private Limited, Khasara No. 45, 1744/76 and 1736/50 Tehsil Bassi, Village Khuthada Khurd, JAIPUR RAJASTHAN, INDIA 302012 (herein referred to as “applicant”), having IEC No. ABLCS0886R submitted an application dated 16.07.2025 before the Customs Authority for Advance Rulings, New Delhi (CAAR, New Delhi in short) for obtaining Advance Ruling under Section 28H of the Customs Act, 1962, to seek clarity on the classification on the import of some items to India. The application was accordingly registered under Serial No. 112/2025 dated 16.07.2024.
