CAAR Classifies Greek Zante Currants as Raisins Due to Their Nature as Dried Vitis Vinifera Grapes

In re Sam Impex (CAAR Mumbai) The Customs Authority for Advance Ruling (CAAR), Mumbai examined an application seeking an advance ruling on the classification of Corinthian Raisin (Greek Black Colour Zante Currant) having the botanical name Vitis vinifera, and whether it qualifies for partial exemption from customs duty under Serial No. 28 of Notification No. 45/2025-Customs (ADD) dated 24.10.2025. The applicant proposed to import the product from Greece and submitted extensive scientific literature, university publications, government regulations, international standards, trade publications, e...