Tariff classification of Corinthian Raisin as raisins secures concessional duty treatment under the customs notification.

Corinthian Raisin, also known as Greek Black Zante Currant, is classifiable under CTI 08062010 as raisins and not under CTI 08062090 as other dried grapes. The product was treated as a dried grape from Black Corinth grapes of Vitis vinifera, and the tariff heading, Rule 1 of the General Rules for Interpretation, and the HSN Explanatory Notes were read to recognise currants as a principal form of dried grapes. The hand-harvesting, sun-drying, cleaning, sorting and packaging process did not alter the essential character of the goods. On that basis, the product qualifies for the concessional duty benefit applicable to raisins under Notification No. 45/2025-Customs (ADD).

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Issues: Whether Corinthian Raisin, also known as Greek Black Zante Currant, is classifiable under CTI 08062010 as raisins or under CTI 08062090 as other dried grapes, and whether it is eligible for the concessional duty benefit under Notification No. 45/2025-Customs (ADD) dated 24.10.2025.

Analysis: The imported product was found, on the basis of scientific literature, producer specifications, historical trade materials, standards and the manufacturing process, to be a dried grape obtained from Black Corinth grapes of the species Vitis vinifera. The Authority relied on Rule 1 of the General Rules for the Interpretation of the Import Tariff to the Customs Tariff Act, 1975, the relevant tariff structure of Heading 0806, and the HSN Explanatory Notes, which recognise currants as one of the principal kinds of dried grapes. It was also noted that the process involved only hand-harvesting, sun-drying, cleaning, sorting and packaging, and that such dehydration did not change the essential character of the goods. The commercial expression 'currant' was treated as a historical trade name for raisins and not as a reference to a different fruit species.

Conclusion: The goods are classifiable under CTI 08062010 as raisins and not under CTI 08062090.

Final Conclusion: The applicant is entitled to the tariff classification claimed and to the corresponding exemption benefit under the notification for raisins falling under CTI 08062010.

Ratio Decidendi: Dried grapes commercially and scientifically identified as currants or raisins remain classifiable as raisins where the heading text and HSN Explanatory Notes so indicate, and mere natural dehydration without change in essential character does not take them out of that classification.

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