‘Squid Liver Powder’ is correctly classifiable under CTH 23099090

Avanti Feeds Limited Vs Commissioner of Customs (CESTAT Chennai) CESTAT Chennai held that ‘Squid Liver Powder’ being a high-quality feed ingredient for aqua feed and all type diet for animals, the product which is not for exclusive use for fish, prawn etc. has been correctly classified under CTH 23099090. Facts- The issue involved is one related to the classification of ‘Squid Liver Powder’. Squid Liver Powder is a raw material used in the manufacture of shrimp feed formulation and is derived from internal organs of squid. The supplier in their website have stated that the product is m...