Dark Seedless Raisins fall under CTI 08062010 as Raisins: CAAR Delhi

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, Harmo...