https://www.taxtmi.com/caselaws?id=794096 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). en-us Wed, 24 Jun 2026 00:00:00 +0530 Tue, 30 Jun 2026 07:22:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794096 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). Case-Laws Customs Wed, 24 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794096