Ingredient of product having oils of fish is rightly classifiable under CTH 1504

Health and Happiness (H&H) Trading India Private Ltd Vs Commissioner of Customs (CESTAT Chennai) CESTAT Chennai held that a decision on classification cannot be made merely because the goods are mentioned as ‘Food Supplement’ by the Food Safety and Standards Authority of India. Since ingredient of product clearly shows that they have oils of fish, the product is rightly classifiable under CTH 1504 20 20. Facts- The appellant is engaged in the business of trading goods and commodities. They imported certain goods and classified the goods as “Miscellaneous edible preparations – Food ...