TaxTMI 
TaxTMI 
2026 (1) TMI 905
X X X X Extracts X X X X
X X X X Extracts X X X X
....U10793RJ2023PTC08286), having its registered office at Khasara No. 45. Village Khuthada, Kanota Tehsil Bassi, Distt- JAIPUR RAJASTHAN, INDIA 302012. 1.2 The applicant holds a valid Importer-Exporter Code (IEC No. ABLSC08869R) issued under Section 7 of the Foreign Trade (Development and Regulation) Act, 1992. 1.3 The applicant is also duly registered under the Goods and Services Tax Act, 2017, bearing GSTIN 08ABLSC08869R1ZA. 1.4 The applicant is engaged in the business of trading various kinds of nuts and dried fruits in domestic and international markets. 1.5 The applicant proposes to import DARK SEEDLESS RAISIN primarily from Greece, South Africa and other foreign countries. 1.6 It is submitted that DARK SEEDLESS RAISIN are a form of dried grapes, specifically derived from the Black Corinth grape variety cultivated in Greece. Two primary types of raisins are produced in Greece: a. Zante Currants (also known as Corinthian Raisins), made from Black Corinth grapes. b. Sultanas (or Sultanina), made from pale green, seedless grapes. 1.7 This application seeks an Advance Ruling on the following two questions: i. Whether the DARK SEEDLESS RAIS....
X X X X Extracts X X X X
X X X X Extracts X X X X
....lfilment of applicable conditions. 1.14 No Pending Proceedings: The question raised herein is not pending adjudication before any officer of Customs, Appellate Tribunal, or any Court of Law. Moreover, issue has already been decided in favor of classification under 08062010 by CAAR Mumbai, further substantiating the applicant's position. 1.15 In view of the facts, legal provisions, and authoritative rulings cited above, the applicant respectfully submits that the Dark Seedless Raisin sought to be imported: ○ Fall within the scope of HS Code 08062010; and ○ Are eligible for exemption from customs duty under Sr. No. 32 of Notification No. 50/2017-Cus. dated 30.06.2017. 1.16 The applicant also requests an opportunity for a personal hearing, if necessary, to clarify or elaborate further on the submissions made herein. 2. Comments of Custom Port Commissionerate: 2.1 As per the provision of CAAR Regulation, 2021, the complete application of the applicant was provided to the concerned Custom Port and requested to furnish the requisite comments in the instant matter. The port authority vide their letter dated 26.11.2025 furnished their commen....
X X X X Extracts X X X X
X X X X Extracts X X X X
....at the right classification for import of Dark Seedless Raisin is under Heading 08062010. 3. Personal Hearing: Personal hearing in the matter was conducted through virtual mode on 12.12.2025 wherein the authorized representative of the applicant i.e. Adv. Harish Tripathi attended the same and reiterated the facts which were already submitted with the application of the applicant. 4. Additional submission of the applicant 4.1 Additional information regarding the goods to be imported were sought from the applicant vide this office letter dated 31.12.2025. The questions posed to the applicant, as well as reply from the applicant received vide email dated 07.01.2026 with regards to the questions are as below: i. Purpose and intent for seeking the advance ruling, clearly bringing out the circumstances necessitating the application. Reply: The ruling is sought to ensure correct self-assessment at the time of import and to avoid classification disputes and facilitate smooth and compliant imports in accordance with the Customs Act, 1962 and applicable exemption notifications. ii. If the same product has been imported previously by the applicant, detai....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... 5. Discussion, Findings and Conclusion: 5.1 Having examined the CAAR-1 application, the comments received from the jurisdictional Customs Commissionerate, the record of personal hearing and the applicable legal framework, I find the application to be valid in terms of the Customs Act, 1962 and the CAAR Regulations, 2021. 1, therefore, allow the application in terms of Customs Act & CAAR regulations and proceed to determine the classification of subject goods on the basis of information on record. Product Description: 5.2 As per applicant's submission, the subject goods proposed to be imported are described as "Dark Seedless Raisins". From the documents and submissions on record, it is evident that the goods are obtained by drying fresh seedless grapes of Black Corinth grape variety through natural or controlled dehydration/drying processes. The image of the subject goods as provided by the applicant is as below: Issue of classification: 5.3. I find that the applicant contends that the relevant entry for the subject goods as per Customs Tariff Act is 08062010. Therefore, on the basis of facts presented before me in the present application, I find that the questio....
X X X X Extracts X X X X
X X X X Extracts X X X X
....mpson " or the so called " seedless " raisins (all of which are substantially without pips) and the large raisins with vith seeds, such as "Muscatel ", " Malaga ", " Denia ", "Damascus ", "Lexir" or "Gordo " raisins." The explicit inclusion of seedless raisins in the explanatory notes leaves no ambiguity regarding the scope of tariff item 08062010. 5.8. I find that in the present case, the goods described as Dark Seedless Raisins are obtained from dark seedless grape varieties and are dried through natural or controlled processes without undergoing any treatment that alters their essential character. 5.9. I note that the Jurisdictional Commissionerate, after examining the application, tariff entries and Harmonized System Explanatory Notes, has furnished comments consenting with the ". applicant's claim. The Jurisdictional Commissionerate has categorically stated that Dark Seedless Raisins merit classification under tariff item 08062010. 5.10. I also take note of the ruling of the Customs Authority for Advance Rulings, Mumbai, CAAR/Mum/ARC/12/2022 (Application No. CAAR/CUS/APPL/29/2022) wherein dehydrated dark and small seedless raisins were held to be classifiable u....