Raisins Are Distinct From Dates Under Customs Exemption Notification, Preserving Partial Relief For Imported Green Raisins

The phrase "dates dry all qualities but excluding seedless and raisins" in Notification No. 123/92-Cus. was construed as excluding only varieties of dates, not raisins. Raisins are a distinct commodity from dates, as supported by ordinary meaning and HSN notes treating raisins and sultanas as dried grapes rather than dates. The word "and" did not enlarge the exclusion to cover raisins; instead, raisins remained separately covered by the notification. As the imported goods were declared as Chinese green raisins and were not shown to be sultanas, the partial exemption available to raisins remained applicable.

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Issues: Whether the expression "Dates dry all qualities but excluding seedless and raisins" in Entry No. 1 of the Table to Notification No. 123/92-Cus. excluded raisins or only seedless dates, and whether the imported Chinese green raisins were entitled only to the partial exemption under that notification.

Analysis: The entry covered dates of all qualities and the exclusion could operate only upon varieties of dates. Raisins are a distinct commodity from dates, as shown by ordinary dictionary meaning and the HSN notes on dried grapes, which treat sultanas and raisins as varieties of dried grapes and not as dates. The word "and" in the entry did not make raisins part of the excluded class; rather, raisins were separately mentioned as an item covered by the notification. The imported goods were declared as Chinese green raisins and were not shown to be sultanas, so the benefit available to raisins under Notification No. 123/92-Cus. remained applicable.

Conclusion: Raisins were not excluded by the phrase "excluding seedless and raisins" in Notification No. 123/92-Cus., and the imported goods were entitled to the partial exemption under that notification.

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