Case Law Details
In re Frizwell Agro Foods (CAAR Mumbai)
CAAR held that the dehydrated dark and small seedless raisin (Vitis vinifera) merit classification under subheading 08062010 of the first schedule of the Customs Tariff Act, 1975 and are eligible for exemption benefit allowed under sr. no. 32 of notification no. 50/2017-Cus., dated 30.06.2017.
FULL TEXT OF ORDER OF CUSTOMS AUTHORITY OF ADVANCE RULING, MUMBAI
M/s Frizwell Agro Foods has filed an application 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. The applicant has stated that Zante currants are actually raisins. In support of the above, the applicant has submitted the Report No. 1 of 2017 issued by the Comptroller and Auditor General of India (C&AG). In paragraph 6.6 of the said report, an audit objection has been raised on the issue of classification of small dried black grapes referred as “Midget Currants” produced in Greece. The C&AG, in the said report, has opined that the said midget currants are classifiable under subheading 08062010. In the report, it was concluded that “Currant” refers to raisins made by drying grapes and the word ‘Midget’ is used to denote the small size of the “Currant”. The applicant has further submitted two articles in support of their claim, viz. “Greek raisins: A Traditional Nutritious Delicacy” published in Journal of Berry Research on May 15, 2014, and “Corinthian Raisins (Vitis vinifera L., var. Apyrena) antioxidant and sugar content as affected by the drying process: a 3-year study” published online on Wiley Online Library’ on September 10, 2018. The applicant has further submitted a certificate dated 15.07.2021 issued by Associate Professor, Director of Laboratory of Viticulture, Greece, certifying that the product “Black Corinthian Currants” (alternatively “Zante currants”, “Corinth raisins currants”, “dark seedless raisins”), are raisins ofthe seedless cultivar black Corinth Vitis vinifera. In this context, the issues on which advance rulings have been sought are as follows:
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