https://www.taxtmi.com/caselaws?id=84561 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. en-us Wed, 04 Oct 1995 00:00:00 +0530 Fri, 22 Jul 2011 17:14:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84561 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. Case-Laws Customs Wed, 04 Oct 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84561