https://www.taxtmi.com/caselaws?id=313097 Dehydrated dark and small seedless raisins of Vitis vinifera are treated as dried grapes under Chapter 8, and the explanatory notes to heading 0806 specifically include seedless raisins. On that basis, the product falls under subheading 08062010 as raisins. The same description also matches Sr. No. 32 of Notification No. 50/2017-Cus., which covers dark seedless raisins, so the goods qualify for the customs exemption where the product is verified as Vitis vinifera by the competent authority. en-us Wed, 18 May 2022 00:00:00 +0530 Sun, 24 Mar 2024 10:52:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=313097 Dehydrated dark and small seedless raisins of Vitis vinifera are treated as dried grapes under Chapter 8, and the explanatory notes to heading 0806 specifically include seedless raisins. On that basis, the product falls under subheading 08062010 as raisins. The same description also matches Sr. No. 32 of Notification No. 50/2017-Cus., which covers dark seedless raisins, so the goods qualify for the customs exemption where the product is verified as Vitis vinifera by the competent authority. Case-Laws Customs Wed, 18 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=313097