Case Law Details
In re Wholesome Essentials (CAAR Delhi)
CAAR consider that application has been submitted, seeking ruling on the questions that (i) Dried Black Currant (subject goods) is classifiable under HS code 08062010; and (ii) the subject goods are eligible to be covered under Sr. No. 32 of Notification 50/2017-Cus., dated 30.06.2017. I notice that the applicant has stated that Black Dried Currant is a kind of dried grape, of vitis vinifera species commonly known as Zante currant in Greece region made from grapes (Vitis vinifera) which are raisins produced by drying grapes. In light of the foregoing facts and discussions, black dried currant of vitis vinifera species, intended to be imported as ‘raisin’ merit classification under 08062010 of the First Schedule of the Customs Tariff Act, 1975. As regards, applicability of exemption vide Sr. No. 32 of Notification 50/2017-Cus., dated 30.06.2017, it is noted that exemption under the said serial number of the notification is admissible to dark seedless raisin classifiable under 08062010. Since the subject goods are dark seedless raisin, exemption under the said notification is admissible to the subject goods.
FULL TEXT OF THE ORDER OF CUSTOMS AUTHORITY OF ADVANCE RULING,DELHI
M/s Wholesome Essentials, Khasara No. 1041/1, 1042/1, 1043/1, Jaitpura, Chomu, Distt. — Jaipur, Rajasthan, India-303704., having IEC No.BCQPG1223C (applicant, in short) filed an application dated 14.11.2022 before the Customs Authority for Advance Rulings, New Delhi (CAAR, New Delhi, in short), seeking advance ruling under section 28-H of the Customs Act, 1962. The application was accordingly registered under Serial No. 27/2022 dated 15.11.2022.
2. The applicant, vide the aforesaid application, has sought ruling from CAAR, New Delhi on the question of classification and applicability of notification. The applicant is engaged in the trading activities of the various kinds of nuts in and out of India and intending to import the Dried Black Currants i.e. dehydrated dark and small seedless raisins from Greece and other countries.
3. The applicant through his application dated 14.11.2022 has submitted that, Black Dried Currant is kind of dried grape. It is stated that the application is being submitted to issue advance ruling that, (i) Dried Black Currant (subject goods) is classifiable under HS code 08062010; and (ii) the subject goods are eligible to be covered under Sr. No. 32 of Notification No. 50/2017-Cus., Dated 30.06.2017.
4. The applicant further submits that, Black Dried Currant is a kind of dried grape; raisins a of seedless varieties; these arc produced generally in Greece as Zante re dried grapes Currants or Corinthian raisins, and the Sultana or Sultanina; raisin production includes 3 steps: pre-treatment (optional) drying, and post-drying process: the pre-treatment methods are not usually applied prior to the drying of the traditional Greek raisins, with the exception of Sultanina of Crete which may methods: sun or may not be subject to a pre-treatment method; there are three types of drying dried (sun or shade). drying, and mechanical drying; traditional Greek raisins are naturally mechanically; shade) with the exception of Sultanina of Crete, that may be dried naturally or mechanically raisins are a popular and healthy snack, which provide essential nutrients, soluble and insoluble fiber and health protective photochemical; raisins provides many necessary vitamins high boron content a trace element considered important for the growth and maintenance of healthy bones; cancer, to raisin diabetes and cardiovascular disease prevention effects have been attributed consumption; so raisins, a product with considerable potential for the agricultural of export sector, are also considered an exceptional snack with health promoting properties; two types
4. The applicant further submits that, Black Dried Currant is a kind of dried grape; raisins a of seedless varieties; these arc produced generally in Greece as Zante re dried grapes Currants or Corinthian raisins, and the Sultana or Sultanina; raisin production includes 3 steps: pre-treatment (optional) drying, and post-drying process the pre-treatment methods are not usually applied prior to the drying, the traditional Greek raisins, with the exception of Sultanina of Crete which may or may not be subject to a pre-treatment method; there are three types of drying methods: sundrying, shade drying, and mechanical drying; traditional Greek raisins are naturally dried (sun or shade) with the exception of Sultanina of Crete, that may be dried naturally or mechanically; raisins are a popular and healthy snack, which provide essential nutrients, soluble and insoluble fiber and health protective photochemical; raisins provides many necessary vitamins and minerals, including iron, potassium, calcium and certain B vitamins; they also have extremely high boron content, a trace element considered important for the growth and maintenance of healthy bones; cancer, diabetes and cardiovascular disease prevention effects have been attributed to raisin consumption; so raisins, a product with considerable potential for the agricultural and export sector, are also considered an exceptional snack with health promoting properties; two types of raisins are produced in Greece; the Zante currants, or currants or Corinthian raisins, which derive from the grape cultivar ‘Black Corinth’ and the sultana, a “white” (pale green), oval seedless grape variety also called the “Sultanina”; “Black Corinth” has been cultivated in Greece; Greece produces more than 80% of the global production, while it is not produced in any other European Union country; this variety may be used in both the production of raisins or wine making. The applicant has also submitted that a research paper published in the Journal of Berry research which supports the contention that Zante Currant is dried grape of seedless verities. The applicant further submits that currant is one of the oldest raisins known and in support of the facts submitted by them, viticulture information on Zante Currant published by University of California is given; paper published by Vasio T. in International Nuts and Dried Fruit Council on Currants: Their High Nutritional Value define the currant. The applicant has also submitted copy of the official journal of the European Union which classifies “the Currant” under subheading 08062010; para 2.3.47 of Food Safety and Standard (Food products Standards and Food Additive) Regulations, 2011 issued by the Ministry of Health and Family welfare on classification of Nuts has also been relied upon; Ruling No. CAAR/Mum/ARC/12/2022 issued by the Customs Authority for Advance Rulings, Mumbai in the application of M/s. Frizwell Agro foods vide para 6 holds, “In view of above aforesaid discussion, I rule that the dehydrated dark and small seedless raisins (Vitis Vinifera) merit classification under subheadings 08062010 of the First Schedule of the Customs TariffAct 1975 and are eligible for exemption benefit allowed under Sr. no. 32 of the notification no 50/2017—Cus dated 30.06.2017“.
5. In respect of the application for advance ruling, comments received from the concerned Commissioner of Customs, NS-I, JNCH states inter-alia that the blackcurrant (Ribes nigrum), also known as black currant or cassis is deciduous shrub in the family Grossulariaceae grown for its edible berries; black currant can be eaten raw but are usually cooked in sweet or savoury dishes; the blackcurrant are produced from drying black berry; once dried, they are gathered and sent for processing, a treatment known as ‘cleaning’ where stems and seeds are discarded; then, they are
Package and eaten raw Zante currants are made from a cultivar of small seedless grape known as black Corinth is a popular variety of grape that is grown commonly for the production of raising known and are smaller’ size compared to of raisins and used in baking; they are one of the oldest raisins known and are red black in color other grapes varieties; the black Corinth grapes are round in s ape an hundreds their raisins are also red black in color; their berries grow in clusters of up to and on climbing vines; the leaves of the black Corinth are heart shaved and oblong; these grapes have strong flavors; Blackcurrant berries (Ribes nigrum) being used for making jams, jellies plant is related to the white currant, red currant and also gooseberries; their berries grow in clusters on shrubs regions of up to 3 to 5 feet, and they can be found in temperate regions; plants are grown mostly in Europe; a cluster contains about 12 to 20 dark glossy berries with a diameter of about one 1/3 inches; Blackcurrants are firm spherical with smooth skin and also has seeds; the berries are black to dark blue colour and are highly acidic with ph of about 2.8 to 3.5; they are rich in several nutrients and antioxidants; one peculiar characteristic of these berries are their exceptionally high vitamin C content. The leaves and buds of their shrubs are sometimes used to make medicinal herbs. As regards differences between Zante currant and blackcurrant, it is stated that Zante currants are gotten from black corinth grapes which are dried to produce raisins, blackcurrant berries are obtained fresh from the shrubs of Ribes Nigrum; Blackcurrants are significant source of vitamin C, Zante currants have smaller amounts of vitamin C; Black currants have seeds in them, while the black corinth, which is the grapes that zante currants are made from do not have seed in them; Zante currants are reddish black in color while blackcurrants are black to dark blue in color; Zante currants are made from grapes (Ribes Nigrum) while blackcurrant berries are gotten from the ribes nigrum plant; Blackcurrant berries are arranged in clusters of 8 to 12 on their plants while the black Corinth have hundreds of grapes in a cluster; the grapes of zante currants grow on climbing vines that requires stakes or fences for support, blackcurrant berries grow on shrubs, requiring no support to grow; Zante currants are used in baking fruit cakes, or they can be eaten together with other dried fruits; Blackcurrants might be used to flavor jams and jellies or eaten fresh from their shrubs; research show that Zante currants are from a different class of plants with different properties, and it is used in a different way from blackcurrant; Blackcurrant berries are usually processed into jams, jellies or fruit juices; Zante currants are a wrinkly product made from drying Corinth grapes, and they are used in baking. It is further stated that in the paper, published by Jillian Levy, CHHC in journal of Dr. Josh Axe, DC, DNM, CNS, a doctor of chiropractic, certified doctor of natural medicine and clinical nutritionist, definition of a currant is given as follows, “a small dried fruit made from a seedless variety of grape, originally grown in the eastern Mediterranean region, now widely produced in California, and much used in cooking; in the U.S., when most people refer to currants, they are talking about the type made from dried Corinth grapes; another way they are referred to is “Zante currants,” or sometimes Corinth raisins; Black Corinth is the most commonly used grape, but White Corinth and Red Corinth grapes are also sometimes dried; abstract of review paper published on Mediterranean Raisins/Currants as Traditional Super foods: Processing, Health Benefits, Food Applications and Future Trends within the Bio-Economy Era defines, “This review elaborates on the significance of Mediterranean raisins, focusing particularly on indigenous Greek varieties dried fruits have similarities to raisins and sultanas, only, they are produced using different grapes and with different methods. Some research shows that currants have more antioxidants than most raisins and sultanas, although it depends how they are prepared. When dehydration is used Out not very high temperature methods that utilize additives), then dried grapes in general wind up having more concentrated nutrition levels than un-dried grapes based on volume. While different than Zante raisins, black currants in particular possesses many antioxidant, antibacterial and antiviral properties. Black, red or white currants are different than both common currants and raisins. These types are berries of shrubs in the genus Ribes. They are usually not eaten when dried, hut rather fresh or even in oil form. Blackcurrants (Ribes nigrum) is a shrub that produces fresh edible berries while zante currants refer to a type of raisin made from drying black Corinth grapes (Vitis vinifera). Also, black currant berries have a smooth surface but zante currants are wrinkly. They both belong to different classes of plants and are used differently,. Zante currants for baking and blackcurrant berries for juices or jams. In some places, zante currants are referred to as just currants, blackcurrants too, even though they are both unrelated…..”. The applicant also states that they intend to import Dried Black Currant, a derivative of Grapes of Vitis Vinifera species and not Black current of Ribes Nigrum species as argued by the Respondent therefore the objection taken to this extent is not applicable in respect of the present application; the applicant heavily relied on the viticulture information published by University of California which specifically establish that the Currant is an oldest raisins known (the terms currant is used to describe its small berry size but it is true grape (vitis vinifera species) and not a member of the Ribes species); the paper further state that the name currant gradually evolve from Corinth, the name of port where the early supplies reached in western Europe; the United State department of the Agriculture (USDA) has issued ruling reported at 7 CFR part 989 on subject “Raisins produced from grapes grown in California, in summary of this rulings USDA has ruled and defined Zante Currant raisins as derivates of raisins having certain market but in general commercial trade parlance, it is known as currant obtained from sun drying of seedless raisins and Zante Currant Raisins……….. “; the official Journal of European Union has adopted the Combined Nomenclature (CN)of Word Customs Organization (WCO) in Tariff headings 0806 covers goods, “0806 – Grapes, fresh or dried”; This tariff is further sub classified under three subheadings, “08061010 — Table Grapes, 08062010- Currants, Currant are dried product from grapes of varities (cultivars) Korinthiki N(black Corinth((vitis vinifera L) . They are small round without stalk and almost seedless dark purple in color tending to black and very sweet, 08062030 —Sultana, and 08062090 — others”; thus evident that currant which are dried and black are classifiable under tariff heading 08062010 (specifically); the objection taken by the Respondent is also not applicable in present case because the Chapter 20 cover the preparation of vegetable, fruit, nuts or other parts of the Plant; however vide Chapter Note 1, certain item has been excluded which are, vegetable fruit or nuts, prepared or preserved by process specified in chapter 7, chapter 8, or chapter 11: “; it is matter of fact that the applicant has submitted the application for classification of an item, Black Dried Currant from Greece which they intend to import and which is produce of the grapes belonging to Vitis Vinifera species i.e. currant in dehydrated form, containing essential character of the raisins; the applicant has also relied upon rule 4 of General rule of Interpretation of Import Tariff; rule 4 mandates that in case goods which cannot be classified with the above rules shall be classified under the heading appropriate to the goods to which they are most akin; in view of the contention made vide original application and additional submissions, goods intended to be imported i.e Black Dried Currant, (Vitis Vinifera) merit classification under Tariff Heading 08062010 and import thereof is covered by Sr. No. 32 of exemption notification 50/2017-Cus., dated 30.06.2017.
8. The authorized representative vide email dated 15.02.2023 gave further additional submissions wherein it is stated inter-alia that it is once again submitted that the item proposed to be imported by importer is Black dried currant, a produce of visit vinifera (botanical name) more commonly market as “Black dried currant” for which ruling has been sought Here words, “black” and “dried” used prior to currant (noun) are adjective, which signify specific properties of the product i.e. black proposed to be imported by the importer for which advance ruling has been sough, belongs to currant of “visit vinifera species”; the product referred respondent is blackcurrant (noun as such) which signifies a product of “Ribes Nigrum species” which is not product proposed to be the importer; Zante currants are made from grapes (Vitis vinifera); they are raisins produced by drying grapes, and they have a wrinkly surface; Zante currants are made from a cultivar 0f small seedless grape known as black currant grapes; whereas, Blackcurrant berries (gibes nigrum) being used for making jams, jellies and fruit juices; the plants is related to the white currant, red currant arid also gooseberries; Zante currants are made from grapes (vitis viniferant) while blackcurrant berries are gotten from the ribes nigrum plant; it is a matter of fact that the applicant submitted this application for classification of item, Black Dried Currant from Greece which is produce of the grapes belonging to Vitis Vinifera species i.e. currant in dehydrated form, containing essential character of the raisins; the applicant also relies upon rule 4 of the General Rules for Interpretation of Import Tariff which mandate that in case of goods which cannot be classified with the above rules, shall be classified under the heading appropriate to the goods to which they are most akin.
9. Further, since the question relates to classification of goods proposed to be imported, guidance of the Harmonized Commodity Description and Coding System of the World Customs Organization (WCO), to which India is a signatory, would be useful. It is seen that with respect to Chapter 8, the Explanatory Notes (Seventh Edition 2022) prescribes that Chapter 8 covers fruit, nuts and peel of citrus fruit or melons generally intended for human consumption (whether as presented or after processing); they may be fresh, frozen or dried (including dehydrated, evaporated or freeze-dried); provided they are unsuitable for immediate consumption in that state, they may be provisionally preserved. Further, as regards heading 0806, it states inter-alia that, this heading covers fresh grapes; the heading also covers dried grapes, the principal kinds being those known as “currants”, “sultanas”, “Izmir”, “Thompson” or the so-called “seedless raisins and large raisins with seeds. Further as per the Harmonized Commodity Description and Coding System, heading 0810 covers Black, white or red currants and gooseberries, not falling in any preceding heading of the Chapter nor included in other Chapters of the Nomenclature. Thus, it is noted that Explanatory Notes of WCO classifies currant and blackcurrant, separately in two headings, namely, 0806 and 0810 respectively.
10. Further, on perusal of the Advance Rulings No. CAAR/Mum/ARC/12/2022 dated 18.05.2022 given by the CAAR, Mumbai, in respect of the applicant, M/s. Frizwell Agro Foods, Bangalore, I find that the applicant sought ruling on classification of dehydrate dark and small seedless raisins (Vitis vinifera). The CAAR, Mumbai ruled that dehydrated dark and small seedless raisins (Vitis the Vinifera) merit classification under sub-heading 08062010 of the First Schedule of the Customs Tariff Act, 1975 and are eligible for exemption benefit under Sr. 32 of Notification 50/2017-Cus., dated 30.06.2017. The applicant in the instant application has sought ruling on classification of black dried currant of The vinifera species” commonly known as Zante currant in Greece region made from grapes (Vitis Vinifera) which are raising produced by drying grapes and not blackcurrant (Ribes nigrum) produced from drying black berry, in respect of which comments have been furnished by the concerned Commissioner.
11. To answer the posed question, I consider that application has been submitted, seeking ruling on the questions that (i) Dried Black Currant (subject goods) is classifiable under HS code 08062010; and (ii) the subject goods are eligible to be covered under Sr. No. 32 of Notification 50/2017-Cus., dated 30.06.2017. I notice that the applicant has stated that Black Dried Currant is a kind of dried grape, of vitis vinifera species commonly known as Zante currant in Greece region made from grapes (Vitis vinifera) which are raisins produced by drying grapes. In light of the foregoing facts and discussions, black dried currant of vitis vinifera species, intended to be imported as ‘raisin’ merit classification under 08062010 of the First Schedule of the Customs Tariff Act, 1975. As regards, applicability of exemption vide Sr. No. 32 of Notification 50/2017-Cus., dated 30.06.2017, it is noted that exemption under the said serial number of the notification is admissible to dark seedless raisin classifiable under 08062010. Since the subject goods are dark seedless raisin, exemption under the said notification is admissible to the subject goods.
12. I rule accordingly.
