TaxTMI 
TaxTMI 
2026 (6) TMI 1477
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....tends to import the said goods from the ports of Nhava Sheva, Uran, Distt. Raigad. 2. Applicant's Submissions: 2.1 The Applicant proposes to import at the Port of Nhava Sheva, Corinthian Raisin also known as Greek Black colour Zante Currant having botanical name "Vitis Vinifera". The Applicant proposes to import the said goods from Agricultural Cooperatives Union-Aeghion, Greece (P.E.S. Union). 2.2 The applicant stated that it would be evident from the following literature/ material/evidence, that Corinthian Raisins or Black colour Currants of Greece, which are also known as Zante Currants or Corinthian Currants, having the Botanical name "Vitis Vinifera", are Dark Seedless Raisins: a) Raisin Production Manual, Technical Editor, L. Peter Christensen, published by University of California, Agriculture & Natural Resources. In Chapter 6 this Book, which bears the title "Raisin Grape Varieties", it is stated that Currant (also known as Zante Currant or Black Corinth) is one of the oldest raisins known and the same is a true grape (Vitis Vinifera). It is stated that the name currant gradually evolved from Corinth, the name of the Port whence the early supplies of t....
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....earing on the website https://www.nutfruit.org/consumers/news/detail/currants-their- high-nutritional-value. As per this Article, Currants (black Corinthian raisins) are a unique dried vine product that is produced mainly in southern Greece and in smaller quantities in California, South Africa and Australia. Copy of the said Article is hereto annexed as Exhibit "D". e) Website of Agricultural Co-operatives Union Aeghion S.A. Greece, from whom Applicant proposes to import the goods, refers to their product as Corinthian Raisin. It states that the Corinthian raisin is the natural product obtained after the drying of the grapes of the corresponding Greek grape variety with the scientific name Vitis Vinifera L. A copy of the print-out taken from the said website is hereto annexed as Exhibit "E". f) Ambrosia Magazine, which in an article, "Rise in Greek raisin demand ups prices for 2020 - Ambrosia Magazine" states Raisins or currants, as they are also called, have been cultivated for many centuries in specific areas in Greece, where the cultivar thrives and prospers. Nowadays, Greek raisins are exported all over the world and are considered a quality, gourmet product w....
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....om/article/a-guide-to-the-different-types-of-raisins- 1656597417526, as per which Currant (Zante Currant) are one of the types of Raisins. Copy of the same is hereto annexed as Exhibit "L". m) Grape Post-Harvest Operations, by FAO (Food and Agriculture Organisation of the United Nations), which under "Raisins Production" states that Farmers of Corinth, Greece, grew another kind-tiny, seedless, tangy raisins called currants. Copy of same is hereto annexed as Exhibit "M". The aforesaid literature/ material/evidence, establishes that Corinthian Raisins (Black colour Currants of Greece), which are also known as Zante Currants or Corinthian Currants, having the Botanical name "Vitis Vinifera", are Dark Seedless Raisins. 3. The applicant also stated that Corinthian Raisins (Black colour Currants of Greece), which are also known as Zante Currants or Corinthian Currants, having the Botanical name "Vitis Vinifera", are Dark Seedless Raisins and are therefore rightly classifiable under CTSH 08062010 and eligible for partial exemption from duty under Sr. No.28 of Table I of Notification No.45/2025-CUS dated 24-10-2025. 4. Heading 0806 of the Customs Tariff covers "Grapes, Fr....
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....eter Christensen, published by University of California, Agriculture & Natural Resources c) History of Greek Food, Article appearing on website https://1historyofgreekfood.wordpress.com/2007/10/02/raisins-currants- sultanas/ The same are therefore correctly classifiable as Raisins under CTSH 08062010. 9. The said literature/ material/ evidence clearly establishes that the goods proposed to be imported by the Applicant viz. Corinthian Raisins (Black colour Currants of Greece), which are also known as Zante Currants or Corinthian Currants having the Botanical name "Vitis Vinifera", are Dark Seedless Raisins. The same are therefore correctly classifiable under CTSH 08062010 as Raisins and are eligible for partial exemption from customs duty under Sr. No.28 of Table I of Notification No.45/2025-CUS dated 24-10-2025 which covers Dark Seedless Raisins of CTSHI 08062010. 10. Further, vide this office's communication dated 05.06.2026, additional information regarding the nature of the goods and the process of manufacture was sought from the Applicant. In response, vide letter dated 09.06.2026, the Applicant submitted that the product proposed to be imported is "Corint....
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....itis Vinifera) and as to whether eligible for partial exemption from custom duty under Sr. No. 28 of Notification No. 45/2025-Customs (ADD) dated 24.10. 2025" to be imported. At the outset, we find that the issue raised is squarely covered under Section 28H(2)(a) of the Customs Act, 1962 being a matter related to classification of goods under the provisions of this Act. 13.3 The applicant proposes to import the goods from Agricultural Cooperatives Union- Aeghion (P.E.S. Union), Greece. The applicant has produced extensive documentary evidence comprising scientific literature, university publications, government regulations, trade standards, supplier specifications, encyclopaedic references, historical records, and international food publications. The evidence consistently establishes that the proposed imported goods are obtained from Black Corinth grapes belonging to the species Vitis vinifera. 13.4 In this case, the issue for determination is whether the product "Corinthian Raisin (known as Greek Black colour Zante Currant having botanical name "Vitis Vinifera) are classifiable under CTSH 08062010- Raisins or under CTSH 08062090 - Others and consequently whether such goods a....
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....Dried The heading covers fresh grapes whether for dessert purposes or for wine-production (including those rough-packed in barrels), and whether grown outdoors or under glass (hot-house). The heading also covers dried grapes, the principal kinds being those known as "currants", "sultanas", "Izmir", "Thompson"" or the so-called "seedless" raisins (all of which are substantially without pips) and the large raisins with seeds, such as "Muscatel". "Malaga", "Denia". "Damascus", "Lexir" or "Gordo" raisins. Harmonized System Explanatory Notes constitute an internationally recognised aid for tariff interpretation. The Explanatory Notes to Heading 0806 provide that the heading covers dried grapes, the principal kinds being those known as currants, sultanas, Izmir, Thompson and seedless raisins. The Explanatory Notes are significant for three reasons: * First, they expressly recognise "currants" as one of the principal kinds of dried grapes. * Secondly, they place currants and raisins within the same category of dried grapes. * Thirdly, they do not create any distinction between currants and raisins for tariff purposes. The Explanatory Note....